Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s. M.B. Tiles And Sanitarywares Versus The Commercial Tax Officer (Enforcement)

2017 (2) TMI 704 - MADRAS HIGH COURT

Detention of goods - non-submission of Form JJ - Held that: - the captioned writ petition is disposed of with a direction to the respondent to release, forthwith, the detained goods, upon payment of one time tax equivalent to a sum of ₹ 90,211/ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of 2017 1. Allowed, subject to just exceptions. WP No.2617 of 2017 and WMP No.2577 of 2017 2. Issue notice. Mr.K.Venkatesh, learned Government Advocate, accepts notice on behalf of the respondent. 2.1. With the consent of the learned counsels for the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

petitioner's case is that it had bought the detained goods from an entity by the name Sunshine Tiles Company Private Limited, located in Gujarat. 3.2. The petitioner further avers that these goods were, thereafter, sold locally to an entity by t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ect of the transaction at hand, the petitioner seeks to place reliance on the copies of invoices appended at pages No.1 to 4 of the typed set of documents. 5. The record, however, shows that the goods were detained by the respondent for the following .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Arakonam. 3. The goods delivery processed other than consignee address i.e. Geetha Timber, Vellore. Hence to verify the genuineness of the transaction the goods is hereby detained with vehicle with their own risk." 5.1. Learned counsel for the p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

evasion of tax, and therefore, provisions of Section 72(1)(a) of the Tamil Nadu Value Added Tax Act, 2006, will not be applicable, in the instant case. 5.3. Furthermore, it is submitted that the transaction at hand is an inter-state sale, and therefo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

counsel, however, says, in order to expedite, release of detained goods, one time tax will be paid by the petitioner, albeit, without prejudice to its rights and contentions. 5.6. Learned counsel for the petitioner further says that the imposition o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version