TMI Blog2017 (12) TMI 1483X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner at New Delhi with a specific condition that the goods are to be supplied to the State Bank of India, Chennai to be routed through their agent and service provider M/s.Hitachi Payment Services Private Limited. Thus, the impugned order is not sustainable, more so, when the State Bank of India themselves have given a certificate dated 11.4.2017, clearly explaining the nature of transaction - petition allowed. - Writ Petition No.18314 of 2017, WMP.Nos.19884 And 19885 of 2017 - - - Dated:- 24-7-2017 - MR. T. S. SIVAGNANAM, JJ. For The Petitioner : Mr. S. Ramanathan For The Respondent : Mr.K.Venkatesh, GA ORDER Heard the learned counsel on both sides as well as Mr.N.Moorthi, Commercial Tax Officer, Roving S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich, the compounding notice dated 10.3.2017 was issued referring to the terms and conditions of the agreement. 4. The petitioner submitted their representation dated 24.4.2017 to the Joint Commissioner, Enforcement (South), Commercial Tax Office, Chennai for release the goods and also enclosed the certificate issued by the State Bank of India dated 11.4.2017 certifying that it is the State Bank of India, Navi Mumbai, which purchased 572 units from the petitioner as per invoice dated 16.2.2017 and the shipment from the petitioner through M/s.Startek (Sporton) Logistics is to be delivered at the premises of M/s.Hitachi Payment Services Private Limited, Tambaram Velacherry Main Road, Chennai, which is their service partner for the upkeep o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itachi Payment Services Private Limited and there are certain obligations to be carried on by them such as printing of logo of the State Bank of India, checking the equipment as regards its functioning qualities, etc., and then delivering the products at the State Bank of India, Chennai. This transaction cannot be doubted and it is abundantly clear from the documents produced before the Court. May be the transporter has not obtained the seal from the check post, which, though is incorrect, this Court can examine the nature of transaction done between the parties and find that there is no purchase by M/s.Hitachi Payment Services Private Limited from the petitioner nor there is any sale by M/s.Hitachi Payment Services Private Limited to the S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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