TMI Blog2016 (6) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... on had actually crossed the borders of the State, such evidences may be accepted by the Assessing Authority as an evidence of inter-state movement of goods. The officers of the Department were also cautioned that this cannot be accepted for repeated violations - this is the first occasion where the petitioner's goods have been detained and the petitioner has not come to the adverse notice of the Department on the earlier occasions - goods directed to be released with a direction to the petitioner to remit a sum of ₹ 2,000/- towards fine - petition allowed - decided in favor of petitioner. - W.P.No.20634 of 2016 & W.P.M.P. No.17712 of 2016 - - - Dated:- 23-6-2016 - MR. T.S.SIVAGNANAM For the Petitioner : Mr.M.Md.Ibrahim Ali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the decisions of this Court in W.P.No.39776 of 2015 (M/s.Bacardi India (P) Ltd., Vs. The Deputy Commercial Tax Officer and another) dated 07.01.2016. 4. The learned Additional Government Pleader, by referring to the counter affidavit, submitted that as the goods were moved from Vellore to Rajasthan, the movement has to be treated as interstate movement and for the inter-state movement, the goods must be accompanied with required e transit pass to prove the fact of sufferance of tax at the other end and the non-accompanying of the required e Transit Pass is an offence under Section 70(2)(a) of the Tamil Nadu Value Added Tax Act, 2006. Further it is submitted that the petitioner, instead of paying the tax and getting the goods rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is seen that the Commissioner has also taken into consideration the representations received from the dealers and after taking note of the decision of the Hon'ble Supreme Court in Tvl.Sodhi Transport Co. and Another Vs.State of U.P and another reported in (1986) 62 STC 381 , it was held that in case of non-surrender of transit pass, if a dealer could produce sufficient legally valid and reliable documentary evidence to prove that the goods moved with the transit pass in question had actually crossed the borders of the State, such evidences may be accepted by the Assessing Authority as an evidence of inter-state movement of goods. The officers of the Department were also cautioned that this cannot be accepted for repeated violati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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