TMI Blog2017 (2) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... n reading of Section 69 of the Tamil Nadu Value Added Tax Act, 2006 and Rule 15 would show that a sale bill ought to have sufficed - subject goods released - petition allowed. - W.P.No.1711 of 2017, W.M.P.Nos.1677 and 1678 of 2017 - - - Dated:- 24-1-2017 - Rajiv Shakdher, J. For the Petitioner : Ms. R. Hemalatha For the Respondents : Mr. S. Kanmani Annamalai ORDER 1. Issue No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r's Form 'MM' were not submitted. 4. To be noted, prior to the issuance of the impugned order, Goods Detention Notice dated 05.12.2016, was served on the petitioner, whereby, the subject goods were infact detained. 5. Counsel for the petitioner says that the goods had moved from Maharastra to the State of Tamil Nadu by way of stock transfer and that the sale of goods had to take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny event, no jurisdiction vested in the respondent to levy tax or, impose compounding fee. 9. In support of her submissions, learned counsel for the petitioner relies upon the order dated 27.09.2016, passed in W.P.No.33761 of 2016, titled Tvl.Jindal Pipes Limited, Represented by its Authorised Signatory Vs. The State of Tamil Nadu Rep. by its Secretary to Government and three others. 10. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The relevant portion of the judgment rendered in the case of Jindal Pipes Ltd. is extracted hereinbelow: 6.The question is, as to whether the goods could have been detained by the 4th respondent solely on the ground that the Online Form JJ and Form-MM have not been produced. 7.The said question came up for consideration earlier before this court in several matters including in the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the 4th respondent is directed to release the goods, after verifying the Invoice and Lorry receipt on production of copy of this order. No costs. Consequently, connected W.M.P. is closed. 14. Thus, having regard to the facts and circumstances obtaining in the instant case, I am inclined to allow the writ petition. Accordingly, the impugned order dated 06.12.2016 is set aside. The second ..... X X X X Extracts X X X X X X X X Extracts X X X X
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