TMI Blog2018 (12) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that:- The Department's demand on the petitioner to comply with Section 129(1)(a) cannot be faulted. At any rate, the Department's insisting on both the penalty and tax covering all the set-top boxes cannot be sustained. To be specific, the petitioner has already shown in the delivery challan 200 set-top boxes and mentioned its value as well. So for the remaining boxes, that is 600, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommunication, setting out the discrepancy. In turn, the petitioner gave its Ext.P7 explanation and invited the Ext.P8 order. Assailing that order, the petitioner has filed this writ petition. 2. The detention undisputed, we may refer to the discrepancy the ASTO has pointed out justifying the detention. The authority has found a mismatch between the delivery challan and the e-way bill. The value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the petitioner had been transferring the stock from one point of its business to another, for its use. Therefore, he is not liable to pay any tax. Thus, by the same reckoning, Section 129 does not apply. 5. In response, the learned Government Pleader submits that the defence now the petitioner has put forward is a matter to be advanced before the State Tax officer. At any rate, if the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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