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M/s. Kirby Building Systems India Private Limited (Formerly known as M/s. Kirby Building Systems India Limited) Versus The Deputy Commercial Tax Officer, The Commissioner of Commercial Taxes, The Government of Tamil Nadu

2016 (7) TMI 1158 - MADRAS HIGH COURT

Detention of goods to verify the genuineness - vehicle carrying prefabricated steel structurals and other allied articles - movement of goods from Andra Pradesh to Tamil Nadu - Held that:- 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 transac .....

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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 Pleader appearing for the respondents and with their consent, the Writ Petition is taken up for final disposal. 2. The petitioner is a registered dealer in the State of Telangana under the provisions of the Value Added Tax Act of the State of Telangana and they are engaged in the business of manufact .....

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of Telangana. However, four of the vehicles which were transporting the prefabricated materials were detained by the respondents. The goods were accompanied by all the relevant documents, including the invoice. However, the authority detained the goods alleging that the consignment having moved from Andra Pradesh to Tamil Nadu to verify the genuineness, the Goods Detention Notice had been issued. 3. It is fairly admitted by the learned counsel for the petitioner that though there were earlier mo .....

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gistered 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 and therefore, tax and compounding fee are liable to be pai .....

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estion of facts are involved. In the instant case, the petitioner would contend that even assuming the allegation made in the impugned compounding notice is correct, yet, they are not liable to pay any tax much less compounding fee. To examine this question, it would be relevant to take note of Section 9 of the CST Act in terms of which the State of Telangana has exclusive power to collect the Central Sales Tax on such a transaction. It is not disputed by the respondents that the transaction has .....

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