9911796707
TMI Blog1996 (3) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... 1995 under section 7 of the Tamil Nadu Act 42 of 1992, quash the same and direct the respondent herein to release unconditionally the consignment in transit under form XX-A dated November 16, 1995, or pass such further or other orders as may deem fit and proper. 2.. The petitioner transported a consignment of brass dross from Madras to his agent at Madurai which transport according to him is a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nforcement (Central) for release of the detained goods. They pleaded that the consignment transfer is not a sale and no liability under the TNGST Act, 1959 accrues and therefore detention is unwarranted. The Assistant Commissioner has given a peculiar interpretation to section 6-A of the Central Sales Tax Act, 1956, to hold that the declaration contemplated under the section shall be made only by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Commissioner has no support in law for detention, his order is also set aside. The consignment shall be released forthwith. 5.. And this Tribunal doth further order that this order on being produced be punctually observed and carried into execution by all concerned. Issued under my hand and the seal of this Tribunal on the 22nd day of March, 1996. Petition allowed. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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