TMI Blog2016 (6) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... academic, and the respondent cannot, in any manner, enforce the impugned proceedings. As the reasons assigned in the interim order will always hold the effect for the final relief. - Decided in favor of petitioner. - Writ Petition Nos.18338 to 18341 of 2015 - - - Dated:- 8-6-2016 - Mr.Justice T.S.Sivagnanam For the Petitioner : Mr.P.Rajkumar For the Respondent : Mr.S.Kanmani Annamalai Additional Government Pleader COMMON O R D E R The petitioner has 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 appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and dealer in vegetable oil with their factory at Thirubuvani at Pondicherry. They have registered on the file of the Additional Commercial Tax Officer (IAC), Ellapillaichavaday, Pondicherry under the provisions of the Pondicherry Value 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 relevant docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned that 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 not the Assessing Officer. With regard to Defect No.(d), it has been mentioned that the original of import duty payment certificate for import in Chennai Harbour and transport to Pondicherry Union Territory is not produced to the Checkpost ..... X X X X Extracts X X X X X X X X Extracts X X X X
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