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2016 (10) TMI 124 - MADRAS HIGH COURT

2016 (10) TMI 124 - MADRAS HIGH COURT - TMI - Release of detained goods - Rice Bran Oil - goods transported from Andhra Pradesh to Mangalore - absence of TIN number - place of delivery not mentioned - Form LL - transit pass - Held that: - in view of the contract between the petitioner and the buyer at Karnataka and their supplier at Andhra Pradesh and after perusing the Invoice dated 18.09.2016, wherein the name of the petitioner has been shown and the place of delivery is shown as Mangalore, vi .....

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.Kanmani Annamalai, AGP O R D E R Heard Mr.A.P.Srinivas, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. By consent of the learned Counsel appearing for both sides, the Writ Petition itself is taken up for final disposal. 2. In this Writ Petition, the petitioner challenges the goods detention notice dated 19.09.2016 issued by the respondent, by which the goods transported by the petitioner, viz., Rice Br .....

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t it is a firm, which is a registered dealer in the State of Tamil Nadu and it had identified a buyer in Karnataka, i.e, at Mangalore and the goods are sold from a dealer in Andhra Pradesh and they were directed to Mangalore and the place of delivery at Mangalore is not disclosed specifically and the purchaser at Mangalore had taken delivery of the goods from the lorry shed. 4. The petitioner's further case is that for such type of transaction, a quasi-purchasing Form LL, i.e., from the cons .....

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at the goods can travel via Coimbatore, then Ullal and reach Mangalore. 5. In order to establish their claim, the petitioner produced the requisite e-SUGAM FORM issued by the Department of Commercial Taxes, Government of Karnataka dated 19.09.2016. Thereafter, the second notice dated 19.09.2016 (impugned notice) has been issued stating that the petitioner has not produced the Online generated Form-JJ and Form-LL. 5. The learned Counsel for the petitioner pointed out that the petitioner is not re .....

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