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TMI Blog2016 (1) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... which may be taken by the respondent authorities - Held that:- Interest of justice would be served if the petitioner’s truck alongwith goods are released, subject to the petitioner depositing the tax amount at the rate of 15% of the value of the goods in question as assessed by the respondents which comes to ₹ 1,50,000/-. Upon such amount being paid, the respondents shall forthwith release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . - Special Civil Application No. 13730 of 2015 - - - Dated:- 10-9-2015 - Harsha Devani And A. G. Uraizee, JJ. For the Petitioner : Mr Manish K Kaji, Adv For the Respondent : Ms Maithili Mehta, Asstt Govt Pleader ORDER ( Per : Honourable Ms. Justice Harsha Devani ) 1. Heard Mr. Manish Kaji, learned advocate for the petitioner and Ms. Maithili Mehta, learned Assistant Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the respondent authorities that the goods are likely to be sold within the State of Gujarat can be allayed by verifying with the border checkpost when the goods leave the State of Gujarat and enter the State of Maharashtra. 4. The petition is vehemently opposed by Ms. Maithili Mehta, learned Assistant Government Pleader by submitting that the petitioner is only a transporter and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the owner of the goods in question under the provisions of the Gujarat Value Added Tax Act. Furthermore, with a view to verify as to whether the goods actually leave the State of Gujarat, the respondent authorities may verify with the Bhilad checkpost at the time when the vehicle in question leaves the border of Gujarat and enters into Maharashtra. It is clarified that the amount of ₹ 1,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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