TMI Blog2018 (4) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to remit back the matter to the respondents to specifically consider all the documents and verify as to the correctness of the submissions made by the petitioner, without insisting upon the surrender of E-Transit pass. Petition allowed by way of remand. - W.P.No.3288 of 2018 & W.M.P.No.4040 of 2018 - - - Dated:- 12-4-2018 - T. S. Sivagnanam, J. For the Petitioner : Mr. V. Sundareswaran For the Respondents : Ms. G. Dhana Madhri ORDER Heard Mr.V.Sundareswaran, learned counsel for the petitioner and Ms.G.Dhana Madhri, learned Government Advocate for the respondents. 2. The petitioner has filed this writ petition praying for issuance of writ of prohibition, to prohibit the first respondent from assessing, levying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration and deciding the matter afresh, after considering the petitioner's objection and documents produced by them. Subsequent to the order passed by this Court in the earlier writ petition, the petitioner submitted their objections on 30.08.2016, which appears to be very detailed objections and also enclosed the relevant records, containing 11 files. Subsequently another notice was issued by the respondents and the petitioner responded to the same, by a representation dated 24.03.2017, once again submitted necessary documents and 11 files consisting of 185 pages. However, the first respondent, shut his eyes to the documents produced by the petitioner and gone by the instructions of the head of the Department stating that since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold inside the State. It is still open to him to establish that the goods have been disposed of in a different way. He may establish that the goods have been delivered to some other person under a transaction which is not a sale, they have been consumed inside the State or have been redespatched outside the State without effecting a sale within the State, etc.... f) Therefore, 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. 7. The above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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