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2016 (11) TMI 1188 - MADRAS HIGH COURT

2016 (11) TMI 1188 - MADRAS HIGH COURT - TMI - Release of detained goods - the Electronic KK Forms and other documents produced by the petitioner / Transporter, shows that the dealer in West Bengal, has raised a Sale Invoice towards the sale of goods to the dealer in Bangalore and that the import was made at the Chennai Port ended / terminated in the State of Tamil Nadu and the movement of goods commenced / originated from the State of Tamil Nadu - state who can levy the tax - genuineness of tra .....

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er to raise all the issues before the concerned Joint Commissioner - the writ petition stands disposed of by directing the petitioner to remit a sum of ₹ 50,000/- [Rupees fifty thousand only] towards the pending liability and if the same is remitted, the respondent shall forthwith release the goods along with the vehicle and the petitioner is given two weeks time to file a revision before the Joint Commissioner concerned challenging the compounding notice and the payment made by the petiti .....

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side, the writ petition is taken up for final disposal. 2. The proceedings impugned in this writ petition is the Goods Detention Notice issued by the respondent dated 04.11.2016. The petitioner is the Transporter of the goods and he is neither the purchaser nor the seller. The goods have been detained for the reason that the Electronic KK Forms and other documents produced by the petitioner / Transporter, shows that the dealer in West Bengal, has raised a Sale Invoice towards the sale of goods .....

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ansaction has to be verified and the vehicle along with the goods have been detained. 3. The undisputed facts are goods were imported by a company by name M/s.Piyush Ply Boards Private Limited at West Bengal and admittedly, the said company is a registered dealer in the State of West Bengal. The goods have landed in the Chennai Port and the Bill of Entry was filed by the said dealer, viz., M/s.Piyush Ply Boards Private Limited, for release of the goods and after which, the sale has been effected .....

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the same has been paid. The question would be as to whether the transaction having terminated / ended in the State of Tamil Nadu, would be a sale within the State of Tamil Nadu and whether the State of Tamil Nadu would be the appropriate State to levy tax. 4. This issue can be agitated by the petitioner after the compounding notice is issued, by filing a revision before the concerned Joint Commissioner. The learned Additional Government Pleader, on instructions, would submit that the compoundin .....

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