2015 (12) TMI 783

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..... ransit pass obtained from the concerned Assessing Officer was available with the goods at the time of interception. However, if the petitioner comes forward to pay one time tax, the goods may be directed to be released forthwith. - petitioner has come forward to pay one time tax at 5% viz., ₹ 88,224/- in each of the case, the respondent is directed to release the goods along with the vehicle .....

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..... ss (or) transit pass from the assessing authority concerned was available for transport of 6th Schedule goods at the time of check. Aggrieved against the said detention, these writ petitions are brought before this Court under Article 226 of the Constitution of India. 3. Learned counsel for the petitioner has pleaded before this Court that after placing the order for 2400 bags of plastic granul .....

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..... hat the goods were meant for delivery at Chittoor, Andhra Pradesh. Although e-transit pass for both the vehicles was not available, it does not lead to a presumption that the goods are being sold within the State and there is evasion of tax. Finally, agreeing that the drivers of the vehicles were not in possession of e-transit pass or transit pass obtained from the concerned Assessing Officer, lea .....

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