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TMI Blog2013 (2) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents: Mr. Manoharan Sundaram, Government Advocate (Tax) ORDER This Writ Petition is filed praying to issue a Writ of Mandamus, forbearing the respondents, their men, officers & subordinates from insisting upon the production of transit pass for moving the goods manufactured by the petitioner viz., Polyol, which is a chemical in liquid form. 2. Mr. Manoharan Sundaram, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that it is an article of plastic, namely, plastic granules and plastic raw materials falling under the Sixth Schedule and therefore, transit pass is required. Out of compulsion and necessity, petitioner states that they cleared the goods by paying the tax under protest and thereafter, they have been transporting the goods by taking transit pass under protest. Coming to realise that the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment was accepted showing the goods as falling under the First Schedule, Part-B, Serial No.1. Therefore, the third respondent check-post authority, does not have the jurisdiction to reclassify the goods as articles such as of types of plastic granule and plastic raw materials falling under the Sixth Schedule and insist on a transit pass. 6. In such view of the matter, the question tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the first respondent if still aggrieved. The court is not taking the issue on merits primarily on the ground that no mandamus could be issued unless and until the competent authority is put on notice. A decision either way on the classification of the goods by this Court can give a cause of action for further action. Mere passing of an order for release of the goods by this court is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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