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M/s Bacardi India (P) Ltd. Versus The Deputy Commercial Tax Officer, The State of Tamilnadu

2016 (4) TMI 360 - MADRAS HIGH COURT

Seeking direction to move the goods to its agent - Goods detained for non-production of transit pass as well as copies of invoices at the time of inspection - Manufacturer of liquor known as 'BARCADI' - Goods transported from the State of Goa to the .....

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e entries available in the outer check post. Also if the petitioner is able to prove that they are taking away the goods outside the state and there is no tax liability in Tamilnadu, then the authority can only levy a sum of ₹ 2000/- for lapses .....

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goods shall be released forthwith. - Petition disposed of - W. P. No. 39776 of 2015 - Dated:- 7-1-2016 - R. Mahadevan, J. For the Petitioner : Mr. V Sundareswaran For the Respondent : Mr. V Haribabu, Additional Government Pleader (T) ORDER This writ .....

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s.Lakshmi Vinayaka Beverages, No.25, Anna Salai, Pondicherry 605 001. 2. The petitioner who is a manufacturer of liquor known as 'BARCADI', is a registered dealer on the files of Goa Commercial Taxes Department and the manufacturing plant is .....

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ransported from the State of Goa to the Union Territory of Pondy disclosing the seller and buyer and sufferance of Central Sales Tax at 2%. The movement of goods were accompanied by export permit of Government of Goa to Pondicherry along with the imp .....

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hicle, which is violation of the Act and Rules and the impugned proceedings were served on the lorry driver by the respondent. The reason adduced by the respondent for detention is non production of transit pass as well as copies of invoices. Challen .....

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re is absolutely no suspicion about the genuineness of the accompanying documents and the seal affixed on the invoice at the time of entry at the Check Post. Hence according to him, the impugned goods detention notice is arbitrary and illegal. 5. Fur .....

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te E-Transit pass would be a lapse and the same shall not lead to imposition of Tax by deeming the goods to have been sold in Tamilnadu. 6. The learned Additional Government Pleader on instructions, submitted that if the petitioner produces relevant .....

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