2015 (12) TMI 783 - HC - VAT and Sales Tax

Detention of goods with vehicle - no valid e-transit pass (or) transit pass from the assessing authority concerned was available for transport of 6th Schedule goods at the time of check - Held that - respondent has detained the goods on the ground that no e-transit pass or transit pass obtained from the concerned Assessing Officer was available with the goods at the time of interception. However, if the petitioner comes forward to pay one time tax, the goods may be directed to be released forthwith. - petitioner has come forward to pay one time tax at 5% viz., ₹ 88,224/- in each of the case, the respondent is directed to release the goods along with the vehicles forthwith on payment of the said sum. - Decided in favour of assessee.

Summary

Issues:
Challenge to impugned notices for detention of goods without valid transit pass.

Analysis:
The case involved two writ petitions filed by a company challenging the detention of goods by the respondent due to the absence of a valid e-transit pass or transit pass. The petitioner argued that the goods were meant for delivery at a specific location in another state and not for local consumption in Tamil Nadu. The petitioner offered to pay a one-time tax for the release of the goods. The government advocate representing the respondent stated that the detention was based on the absence of the required transit passes. The court directed the release of the goods upon the petitioner's payment of the one-time tax amounting to 5% of the value of the goods. The judgment concluded with the disposal of the writ petitions without any costs being imposed.