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Prime Hitech Engineering Ltd. Versus The Commercial Tax Officer (CT) , The Deputy Commissioner (CT)

Detention of consignments - not obtaining a transit pass under TNVAT - goods which are imported from a foreign country and bound to be transported SEZ unit outside the State - The raw materials which are purchased on high seas and cleared through Chennai harbour are used in the manufacture of transformer tank, power and energy sector equipments and exported - Held that:- At this juncture, the learned counsel for the petitioner would submit that the petitioner is willing to pay the actual tax to .....

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petitioner, the respondents, shall release the consignments in question forthwith. - Petition disposed of. - W. P. Nos. 38618 and 38619 of 2015, M. P. Nos. 1 & 2 of 2015 - Dated:- 8-12-2015 - R. Mahadevan, J. For the Appellant : Ms. C Rekha Kumari For the Respondent : Mr. S Kanmani Annamalai, AGP (T) ORDER Since the issue involved in these two writ petitions are common in nature and the parties are also one and the same, the writ petitions are taken up together for disposal and a common order i .....

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ng Officer at New Delhi and Naidupetta Circle, Andhra Pradesh and has also obtained registration under APVAT Act at Naidupetta, Gudur with effect from 01.06.2011. The Naidupetta, Gudur manufacturing unit is situated in Special Economic Zone and declared by the Government of India as SEZ Unit in Notification No.26(D)66/2011-SSSEZ(VSEZ) 34, 70 dated 27.06.2012 and hence in view of the said notification, the manufacturing unit at Andhra Pradesh is enjoying the benefits of exemption and deduction as .....

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hey purchased goods on high seas under Section 5(2) of the CST Act, from M/s Prime Power Corporation Limited, New Delhi and filed Bill of Entry in its own name and cleared the consignment. The raw materials which are purchased on high seas and cleared through Chennai harbour are used in the manufacture of transformer tank, power and energy sector equipments and exported. The Andhra Pradesh unit, being SEZ units, the major portion of the finished products are exported to foreign countries. Hence, .....

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rough Form KK Nos.20 and 21 dated 20.11.2015. While transit, the goods were accompanied by documentary evidences like Bills of Entry dated 28.08.2015, Packing Slip, Form KK and such other relevant documents. However, the respondent has detained the consignments on the ground that the petitioner failed to enclose Transit Pass in Form LL, as required under Section 70 of the TNVAT Act for VI Schedule goods. 3.5 According to the petitioner, there was no willfulness on the part of the petitioner in n .....

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ompanied by other documentary evidences. When such being the case, the detention of goods on the sole ground that it was not accompanied by transit pass is unjustified. 3.6. Further, according to the petitioner, the respondent had issued two Goods Detention Notices in G.D.Nos.6635 and 6636 dated 21.11.2015 for 2 different Form KK which accompanied the consignment and a single compounding notice dated 24.11.2015 has been issued, quantifying the tax amount of ₹ 5,68,832/- and "C"fe .....

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rchase), which was moving to a SEZ unit and hence the requirement of transit pass for imported goods is not sustainable. Adding further, learned counsel for the petitioner would submit that there is no tax liability inside the State and mere non accompanying of transit pass would not lead to any revenue loss as the petitioner's company is a SEZ unit, which is not involved in any kind of sale transactions inside the State of Tamil Nadu. Adding further, learned counsel for the petitioner would .....

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