TMI Blog2017 (8) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods were moving from Salem to Pondicherry and such movement is supported by the material documents viz., Invoice, Consignment Note and Transit Pass. When those material documents are evidently showing the Inter State sale, the first respondent, that too being a Check Post Official, is not justified in over stepping his role and coming to the conclusion as if the sale is local sale, which in my considered view, is not the role of the Check Post Official and on the other hand it is for the Assessing Officer of the concerned assessment circle to consider and decide - the first respondent is directed to release the goods forthwith - petition allowed - decided in favor of petitioner. - Writ Petition No.10109 of 2017 WMP.Nos.11097 & 11098 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of such production, the first respondent has chosen to pass the impugned order. The learned counsel appearing for the petitioner further submitted that at any event, the first respondent cannot take the role of the Assessing Authority and decide the issue as to whether the sale is Inter State sale or local sale, more particularly when such issue has to be considered and decided, if at all the same arises for consideration, only by the jurisdictional Assessing Authority of the seller viz., the Steel Authority of India Ltd., 3. On the other hand, the learned Government Advocate for the respondents submitted that in the invoice, the purchaser's address was referred to as the place at Chennai and therefore, the first respondent had ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the other hand it is for the Assessing Officer of the concerned assessment circle to consider and decide. Therefore I find every force in the contention raised by the learned counsel for the petitioner for release of the goods. 6. Accordingly, this writ petition is allowed and the impugned proceedings is set aside. Consequently, the first respondent is directed to release the goods forthwith. However, it is open to the first respondent to refer the issue to the concerned jurisdictional Assessing Officer of the Steel Authority of India Limited, if the first respondent still has a doubt with regard to the nature of the sale. No costs. Consequently, connected miscellaneous petitions are closed. - - TaxTMI - TMITax - CST, VAT & Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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