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M/s. Pandi Devi Oil Pvt. Ltd., rep. by its Director Versus The Deputy Commercial Tax Officer, Kottakuppam Check Post. And The Joint Commissioner (CT)

2016 (6) TMI 748 - MADRAS HIGH COURT

Evasion of tax - entry of goods in the state - proper documents - Detention of vehicles (viz., Trucks), which were transporting the abovesaid goods, were not authorized to enter the Kottakuppam Check Post - Held that:- it is evidently clear that the Court has considered all the issues, and held that the demand was wholly unjustified. Pursuant to the above order, the goods have been released, and the Department also not challenged the above referred order. - In the light of the above, the challen .....

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filed these Writ Petitions, challenging the four revised compounding notices, in respect of four e-Transit Passes, which were issued to the petitioner, for transporting the goods, (viz., RPD Palm Oil) from Chennai Port to Puducherry. 2. Heard the learned counsel appearing for both sides. 3. Admittedly, the petitioner's vehicles (viz., Trucks), which were transporting the abovesaid goods, were not authorized to enter the Kottakuppam Check Post, but, when the vehicles entered through the Chec .....

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proceedings issued by the Deputy Commercial Tax Officer, Kottakuppam Check Post in GDN No.2960/2015-2016, GDN No.2961/2015-2016, GDN No.2962/2015-2016 and GDN No.2963/2015- 2016 and the Impugned Revised Compounding Notice dated 19.06.2015 to quash the same as the respondent has not considered the detailed objection dated 14.06.2015 filed by the petitioner before the first respondent to release the detained RPD Palm Oil along with the goods Vehicle bearing Registration Nos.TN 32 E 1939, TN 32 E 1 .....

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Added Tax Act and Central Sales Tax Act, 1956. They used to buy imported RBD Palm Oil from various importers and transport the oil to their factory at Thirubuvani at Pondicherry where they have got their storage facility for further processing and packing for sales locally. Being so, when the RBD Palm Oil is transported in the lorry from Chennai Harbour to their factory accompanied by Form KK, customs documents like bill of entry, inbond transfer invoice, e-transit pass in Form LL and other rele .....

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ement of oil taxable at 5% in Tamil Nadu state and taxable at Pondicherry Union Territory is unearthed by the Checkpost Officer. d) Original of import duty payment certificate for import in Chennai Harbour and transport to Pondicherry Union Territory is produced to the Checkpost Officer. e) The transport on import is not entered into and verified by the Commercial Tax Officer stationed at the Harbour exit gate which suggests unloading of imported oil in Tamil Nadu and substitute other goods for .....

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at the movement in the Transit pass does not specify the route of the transport of goods. No doubt, the transit pass does not specify the route. If the transit pass does not specify the route, the first respondent cannot find fault with the petitioner that there is violation of conditions mentioned in the transit pass. With regard to Defect No.(c), it has been mentioned that the existence of the registered place of business at Pondicherry has not proved. The same may not be correct because he is .....

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