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TMI Blog2020 (5) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The petitioner had purchased a consignments of Ceramic Tiles from Aravind Ceramics Industries Limited, Kanchipuram. According to the petitioner, after the sale was effected and the consignment was on the move to the petitioner, the petitioner sold the purchased goods (Ceramic Tiles) to one Omsakthi Saravana and Company, Thiyakathurkkam in transit and therefore the petitioner delivered the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006. 3.Thereafter, the petitioner filed Writ Petition in W.P.No.21759 of 2012. By an order dated 08.08.2012, the Commercial Tax Officer released all the goods and payment of the tax amount of Rs. 60,900/-. Pursuant to the aforesaid Order, an order dated 10.08.2012 came to be passed by the Commrcial Tax Officer, Roving Squad, Villupuram for releasing the consignment on payment of sum of Rs. 82,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils (P) Ltd., Vs. The Deputy Commissioner Tax Officer - made in W.P.Nos.27499 & 27500 of 2014 dated 15.10.2014 (iv)M/s.So.Ro.Import & Export Company Vs. The Deputy Commercial Tax Officer and Check Post Officer - made in W.P.No.31357 of 2014 dated 02.12.2014 (v)M/s.Jagadamba Traders Vs. The Commercial Tax Officer - made in W.P.Nos.39662 & 33933 of 2016 dated 14.11.2016 (vi)Circular No.33/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tamil Nadu Value added tax Act, 2006. Therefore, it is for the petitioner to take advantage of the aforesaid option given by the respondent. If the respondent do not prosecute the petitioner for the violation of the provisions of the Act, the option given in the impugned proceeding is redundant.. In any event, the goods at the time of their detention at Vikravand Check post had accompanied th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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