9911796707
TMI Blog2013 (5) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... various States in India. The consignee is one M/s. Supreme Industries Ltd., an industry manufacturing plastic furniture at Puducherry and registered under Puducherry Value Added Tax Act and Central Sales Tax Act. This consignor M/s. Indian Oil Corporation Ltd., hereinafter referred to as IOCL, has head office at 612 Raheja Chambrs, Mumbai. Plastic granules are sent from the factory of IOCL, Panipet, Hariyana State to the consignee at Puducherry. The movement of goods are supported by proper sales invoice issued by the consignor. The value of the goods is Rs. 20,35,086/-. While so, according to the petitioner, when the goods are on movement, i.e. when the vehicle passed through the first check post at Pethikuppam, Gummidipoondi, the official ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the parties and perused the materials made available on record. 6. It is seen that the petitioner is a transporter, engaged in transporting goods owned by M/s. Indian Oil Corporation Ltd. to various States in India. The consignee is an industry manufacturing plastic furniture at Puducherry and registered under the Puducherry Act and Central Sales Tax Act. The consignor, M/s. Indian Oil Corporation Ltd., hereinafter referred to as IOCL, has head office at 612 Raheja Chambrs, Mumbai. Plastic granules are sent from the factory of IOCL, Panipet, Hariyana State to the consignee at Puducherry and though the petitioner claims that the movement of goods are supported by proper sales invoice issued by the consignor, while the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es) by contending that, the goods cannot be ordered to be released only on payment of the sum of Rs. 1,19,360/- being the tax liability, but, the payment of Rs. 3,58,080/- being the compound fee should also be duly secured by the petitioner by furnishing a bank guarantee. The contention of the learned Government Advocate merits acceptance since, as rightly pointed out by the learned Government Advocate, the petitioner is neither the dealer nor the owner of the goods but is only the transporter of the goods and hence, it would be difficult for the department to collect the compounding fee. Though the learned counsel appearing for the petitioner has no objection to adopt the said course suggested by the learned Government Advocate, he submits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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