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M/s Sri Guru Trader Versus The Assistant Commissioner (CT) , The Commercial Tax Officer (Enf.)

2016 (1) TMI 144 - MADRAS HIGH COURT

Detention of Goods at check post - supply of Pan Masala (without Tobacco and Nocotine) - According to the petitioner, the transaction has been effected after being CST charging tax @ 2% against C Form. - According to the learned counsel for the petitioner, though the goods were accompanied with proper documents, the 2nd respondent has passed the impugned order mechanically with no acceptable reason. - Held that:- Admittedly, the goods are detained from 05.12.2015. Till date, tax has not been qua .....

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ame in the manner known to law. - petition is disposed of. - W. P. No. 39390 of 2015, M. P. Nos. 1 & 2 of 2015 - Dated:- 15-12-2015 - R. Mahadevan, J. For the Appellant : Ms. R Hemalatha For the Respondent : Mr. V Haribabu, AGP (T) ORDER Heard the learned counsel appearing for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader, (Taxes), who took notice for the respondents and with their consent, the main writ petition itself is taken up for disposal. 2.The writ petition has .....

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vered invoice for ₹ 11,26,204 and E Sugam Form issued by the Commercial Taxes Department, Karnataka and despatched through Vehicle bearing No.TN-54-D-6363. According to the petitioner, the transaction has been effected after being CST charging tax @ 2% against C Form. However, the vehicle was stopped for verification by the 2nd respondent at Hosur Inward Check Post and Thoppur Inward Check Post on 05.12.2015 at 0.10 a.m., and after scrutiny, the 2nd respondent on verification took an innoc .....

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forms, the goods could be transported 501-1000 Kms for a period of 5 days and for transportation of goods from Bangalore to Madurai, for a distance of 540 Kms out of 5 E Sugam Forms issued, only four forms can be found in order. The grounds raised by the 2nd respondent is vague and the detention of goods is wholly illegal, when the consignment was accompanied by all valid documents. According to the petitioner, the transaction effected was an interstate purchase accompanied by valid documents a .....

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