TMI Blog2016 (7) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... an interstate transaction, then, in terms of Section 9(1) of the CST Act, the tax so leviable on the transaction shall be collected by that Government in accordance with sub-section (2) of Section 9 in the State from which the movement of the goods commenced which in the instant case is State of Telangana. Therefore, the impugned Goods Detention notices are liable to be set aside. - W. P. Nos. 14162 to 14165 of 2015, MP. Nos. 1 to 1 & 2 to 2 of 2015 - - - Dated:- 11-7-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. Raghavan Ramabadran For the Respondents : Mr. S. Manokaran Sundaram ORDER Heard Mr.Raghavan Ramabadran, learned counsel for the petitioner and Mr.S.Manokaran Sundaram, learned Additional Government P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r notices, which are the subject matter of these writ petitions, the petitioner has paid the amount under protest, as the consignment have to be cleared to meet the required deadline. The learned counsel for the petitioner submitted that the impugned compounding notice states that the petitioner is an unregistered dealer making interstate transaction which is an offence under Section 69 of the TNVAT Act, 2006, punishable under Section 71(8) of the TNVAT Act. The further stand taken in the impugned proceedings is that the petitioner is a works contractor, but he has not registered under the provisions of the TNVAT Act and CST Act and the transaction done by the petitioner with Apollo Tyres Limited is treated as an unregistered transaction an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall carry with him (a) Bill of sale or delivery note or such other documents as may be prescribed, and (b) Goods vehicle record or trip sheet. These documents should relate to the goods under transport and contain such particulars as may be prescribed and to submit to such officer as may be prescribed, the documents mentioned above or copies thereof, within such time as may be prescribed. 7. It is not disputed by the respondents that the goods were accompanied with the documents mentioned in Section 69. Furthermore, the respondents does not dispute that the goods moved from State of Telangana to Tamil Nadu. In such circumstances, when there is no doubt that the transaction is an interstate transaction, then, in terms of Section 9(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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