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M/s. Watthour Systems Versus The State of Tamil Nadu, The Deputy Commissioner (CT) , The Check Post Officer

2017 (2) TMI 348 - MADRAS HIGH COURT

Jurisdiction - inter-state sale - one time tax - Held that: - The concerned authority will apply the requisite rate of tax to the said value and upon the tax so quantified, in accordance with the relevant provisions of law, shall be communicated 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. Kanman .....

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averments made in the Writ Petition are required to be noticed: 3.1. The subject goods were, apparently, were imported from Honk Kong. Consequent, thereto, the subject goods were cleared from the Port at Chennai, after having them assessed by a proper officer, as required under the Customs Act, 1962. 4. According to the petitioner, it is, when, the subject goods were in transit from a warehouse in Chennai to his warehouse in New Delhi, for onward journey to Ujjain, that they were intercepted, wh .....

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vehicle No.PB-65AD-2353 has furnished the following documents. 1. Form KK No.FKK17011700009573569 dt.17.01.2017 generated by Jeyyemaarr, Chennai -32. 2. Bill of Entry No.8160958, dt.12.01.2017. 3. Invoice No.8, dt.17.01.2018 raised by Tvl.Watthour Systems, New Delhi to Tvl.Shakaambri Enterprises, Malipura Ujjain. 6. It is, in this background that the counsel for the petitioner submits that the respondents have no jurisdiction to deal with and/or adjudicate upon the matter. 6.1. However, counsel .....

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goods. 7.1. Mr.Annamalai, thus, emphasises, that the respondents doubt the claim of the petitioner that the transaction in issue is an inter-state sale. 7.2. Learned counsel, however, says that, if, one time tax is paid and a Bank Guarantee is furnished for the compounding fee, the subject goods could be released to the petitioner. 8. I have heard the learned counsels for the parties and examined the record as presently available with Court. 8.1. The documents adverted to in the impugned order, .....

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