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2016 (4) TMI 611 - HC - VAT and Sales TaxSeeking release of 100 bags of Hans Chhap tobacco products detained - Goods Transport Operator - Goods to be transported from Delhi to Puducherry and not within the state of Tamil Nadu - Held that - 3rd respondent is directed to consider the grievance of the petitioner by permitting him to produce all the relevant documents pertaining to the transportation of tobacco to Puducherry and on production of such documents, if the 3rd respondent, after verifying the documents, satisfied with the same, he shall allow the petitioner to transport the tobacco to Pondicherry. - Petition disposed of
Issues:
Petition for Writ of Certiorarified Mandamus to quash detention notice and release detained goods and vehicle. Analysis: The petitioner, a Goods Transport Operator, transported a consignment of 100 bags of tobacco from Delhi to Puducherry through a registered dealer. The vehicle was intercepted at a check post in Tamil Nadu by the 1st respondent, who seized the goods alleging they were banned. The petitioner argued that the consignment was not for sale in Tamil Nadu but for transport to Puducherry, and the seizure was erroneous. The petitioner sought release of the goods and vehicle, but both the 1st and 3rd respondents refused, claiming the goods were prohibited. In a similar case, the court directed the 3rd respondent to consider the petitioner's representation and relevant documents for transporting tobacco to Puducherry. The 1st respondent and the 2nd and 3rd respondents agreed that the issue was similar to the previous case and requested the 3rd respondent to decide the matter in accordance with the law. The court, considering the submissions, directed the 3rd respondent to allow the petitioner to produce relevant documents for transporting tobacco to Puducherry. If satisfied with the documents, the 3rd respondent was instructed to permit the transport within four weeks. The petitioner was prohibited from distributing the tobacco in Tamil Nadu and had to provide an undertaking to that effect. The writ petition was disposed of with no costs, and connected miscellaneous petitions were closed.
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