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2016 (5) TMI 222

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..... e TIN number of the contract - Petitioner contended that, even after production of the original certificates with the proof of evidence, the same were not considered by the 1st respondent. Held that:- the 1st respondent is directed to release the KOBELCO Hydraulic Excavator detained pursuant to the Goods Detention Notice 665/15-16 dated 15.03.2016, forthwith on production of a copy of this orde .....

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..... VAT Act, 2006 and assessee on the file of the 2nd respondent. The petitioner was having one Hydraulic Excavator for their own use and the said machinery has some major repairs and not capable of being used for the past more than two years. At this juncture, the petitioner was approached by one M/s.Sri Shanthi Exports having registration under Andhra Pradesh Sales Tax Act. The said exporter request .....

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..... t to the notice of the respondents, the Circular No.33/2014 dated 17.07.2014 issued by the Special Commissioner of Commercial Taxes, who advised and directed all the officers of the Check Post and Roving Squad in the State, not to indulge in the practice of exceeding their limit and usurp the power of the Assessing Officers, while detaining the consignment. 4. The learned counsel appearing for .....

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