2006 (12) TMI 451

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..... facture and sale of granite, is a registered dealer on the rolls of the second respondent both under the Central Sales Tax Act, 1956 and under the Andhra Pradesh Value Added Tax Act, 2005. It appears from the affidavit that the petitioner sold polished granite slabs to M/s. Shiva Granites Marble, Surat. The invoice value of the goods is Rs. one lakh taxable at 12.5 per cent. The material was being .....

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..... prayer as follows: For the reasons stated in the accompanying affidavit, it is prayed that the honourable court may be pleased to issue a writ of mandamus or any other appropriate writ or order or direction declaring the action of the first respondent in detaining the consignment of goods worth of Rs. 1,00,000 treating and estimating it as Rs. 2,11,163 along with the vehicle bearing No. AP 27V .....

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..... is illegal and the issue is covered by an earlier decision of this court reported in Sujana Enterprises v. Assistant Commercial Tax Officer (Int) (Fac) [2005] 142 STC 598. This court in the said judgment did hold as contended by the learned counsel for the petitioner. In the circumstances, we deem it appropriate to dispose of the writ petition directing the respondents to release the vehicle be .....

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