TMI Blog2017 (3) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... a) Pondicherry has not raised any sale invoice - Held that: - perusal of the tax invoice would show that the requisite Central Sales Tax has been paid - the transaction in issue is an Inter-State sale transaction and hence, is not amenable to local tax - goods ordered to be released on furnishing of Bank guarantee - petition allowed - decided in favor of petitioner. - W.P.No.3592 of 2017, W.M.P.N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 16,38,177/- has been imposed on the petitioner. 4.The petitioner's stand is that he was required to sell the subject goods, i.e., Air Compressor to a person by name, PR.Rajenthiran and that for this purpose, he had raised a Purchase Order on an entity by the name, Chicago Pneumatic Construction Equipment. For this purpose, my attention has been drawn to the Purchase Order dated 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner does concede, that the sales invoice that was issued by Chicago Pneumatic Construction Equipment to the petitioner was not available with the transporter. According to the petitioner, the transaction in issue is an Inter-State sale transaction and hence, is not amenable to local tax. 7.1. Having said so, learned counsel submits that in order to expedite the release of the detain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner furnishing the bank guarantee of a Nationalized Bank/ Scheduled Bank, equivalent to a sum of ₹ 5,46,059/-, the detained goods, i.e., the Air Compressor will, forthwith, be released to the petitioner. The bank guarantee furnished will be kept alive till further orders of the concerned authority. (ii)The submission of bank guarantee, if any, will not come in the way of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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