TMI Blog2017 (2) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the petitioner - goods released on payment of one time tax - petition disposed off. - W. P. No. 1727 of 2017, W. M. P. No. 1694 of 2017 - - - Dated:- 23-1-2017 - Rajiv Shakdher, J. For the Petitioner : Mr. A. K. Jayaraj For the Respondents : Mr. S. Kanmani Annamalai ORDER 1. Issue Notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepts notice on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai to his warehouse in New Delhi, for onward journey to Ujjain, that they were intercepted, which, ultimately, led to their detention. 5. The petitioner's case is that, the transporter was carrying the relevant documents, a perusal of which, would demonstrate that no sale occurred within the State of Tamil Nadu. 5.1. The petitioner for this purpose, draws my attention to the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the subject goods, the petitioner is willing to pay one time tax, as may be calculated by the concerned authority, albeit, without prejudice to the petitioner's rights and contentions. 7. Mr.Annamalai, on the other hand, says, that, since the goods after clearance from customs were stored, admittedly, in a warehouse in Chennai, the respondents, came to doubt the genuineness of the transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered, as a dealer, in the State of Tamil Nadu. Therefore, for the moment, I am of the view that the interest of the Revenue would be served, if, the subject goods are released to the petitioner upon payment of one time tax, as calculated by the concerned authority. 8.3. It is made clear, though, that the valuation of the subject goods, for the purpose of calculation of tax would be the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e writ petition is disposed of in the aforementioned terms. Needless to say, the subject goods will be released to the petitioner, immediately, upon payment of one time tax. The respondents will carry out the aforesaid exercise with due expedition, though, not later than one day from the date of receipt of a copy of the order. 10. Consequently, the connected pending application is closed. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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