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Swamy Oil Industries Versus The State of Tamil Nadu, The Commissioner of Commercial Taxes, The Deputy Commercial Tax Officer (C.T.)

Inter-sate sale or not - e-Transit Pass in Form LL - Refund - Compounding fee – Kerela Value Added Tax – coconut oil – detention of goods – verification of genuineness of transactions - Circular No.26/2014 dated 16.06.2014 stating the situation where inspite of genuine transaction assesse could not produce the transit pass – Held that: - in case of non-surrender of transit pass, if a dealer could produce sufficient legally valid and reliable documentary evidence to prove that the goods moved wit .....

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enalty. - W.P.No.1713 of 2016, W.M.P.No.1487 of 2016 - Dated:- 24-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. M. Md. Ibrahim Ali For Mr.A.S.Mujibur Rahman For the Respondents : Mr. S.Kanmani Annamalai ORDER Heard Mr.Md.Ibrahim Ali, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. With the consent of the learned counsel appearing on either side, the writ petition itself is taken up for final disposal. 2. .....

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he sale of edible oil falls under Sl.No.6 of Schedule III and therefore, in terms of Section 70 of the Act, e- Transit Pass in Form LL is required to move the goods from one State to another while crossing the State. The consignment was going to Karnataka and Vijayawada and the same was handed over to the lorry driver of the lorry bearing No.KL 02 X 5126. The goods have to move through Kerala Check Post and finally at Katpadi Check Post at Tamil Nadu and the Check Post officers of Kerala State a .....

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eir rights, had paid the tax and penalty and got the goods released. Thereafter, the petitioner has approached the authority and produced all the documents and the authority was satisfied that the petitioner has proved the genuineness of the transaction, issued a release order dated 07.01.2016. This order specifically states that the transaction is genuine. Therefore, it has to be seen as to whether the tax and penalty could not have been collected from the petitioner and in this regard, it woul .....

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(M/s.Bacardi India (P) Ltd., Vs. The Deputy Commercial Tax Officer and another) dated 07.01.2016. 6. The learned Additional Government Pleader, by referring to the counter affidavit, submitted that as the goods were moved from Vellore to Vijayawada, the movement has to be treated as interstate movement and for the inter-state movement, the goods must be accompanied with required e transit pass to prove the fact of sufferance of tax at the other end and the non-accompanying of the required e Tra .....

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to a Goods Detention Notice, where the goods in question were detained on the ground that it was not accompanied with transit pass as well as copies of invoices. It was contended by the petitioner therein that except the transit pass generated, the petitioner has other documents to establish the nature of transaction and there is no suspicion about the genuineness of the accompanying documents and the seal affixed on the invoice at the time of entry at the check post and hence, issuing of Goods .....

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e not accompanied by E-Transit Pass came up for consideration by the Commissioner of Commercial Taxes and a circular has been issued in Circular No.26/2014 dated 16.06.2014. On a reading of the circular, it is seen that the Commissioner has also taken into consideration the representations received from the dealers and after taking note of the decision of the Hon'ble Supreme Court in Tvl.Sodhi Transport Co. and Another Vs.State of U.P and another reported in (1986) 62 STC 381, it was held th .....

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