9911796707
TMI Blog1972 (7) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... s not received. In those circumstances, the petitioner was obliged to pay the said sum of Rs. 1,000 in cash and take back the goods which were detained at the check post. With this background, the petitioner has filed this petition for the issue of a writ of mandamus directing the respondent to refund the said sum of Rs. 1,000 so collected from him. The short facts are as follows: The petitioner is a registered dealer both under the Tamil Nadu General Sales Tax Act as well as the Central Sales Tax Act. On 12th July, 1969, he was removing certain brass sheets and circles weighing about 21/2 tons manufactured in his factory at Basin Bridge called "M/s. Mahaveer Metal Industries" to his godown at No. 83, Mulla Sahib Street, Madras-1. In the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case, an offence under section 44 of the Act has been committed at all. In my view, the petitioner has not transgressed any provision of law. If it is discovered that while a person is transporting goods touching a check post en route and if such transport is merely to house the manufactured goods in the godown of the manufacturer and if that is established by clinching and acceptable evidence, then it cannot (sic) be said that neither section 44 of the Act nor the prescriptions therein have been transgressed. Section 44, though not expressly, by necessary implication, deals with a situation where the goods carried by the relative vehicles are subject to a "sale" or are intended for delivery pursuant to a sale. This appears to be clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file a regular revision petition before the Deputy Commissioner of Commercial Taxes under section 32 of the Act who shall entertain the revision without rejecting it on the ground of delayed presentation and deal with it in accordance with law and in the light of the observations above made. The revision petition shall, however, be filed by the petitioner within two weeks from this date. In view of the pendency of this writ petition in this court and as the petitioner is entitled to relief, the Deputy Commissioner of Commercial Taxes will take up the revision as and when it is filed and dispose of the same within two months from the date of such filing. With the above directions, this writ petition is dismissed. No costs. Petition dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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