2016 (4) TMI 135

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..... ng the case, the respondent cannot demand tax as if the transaction is meant for local sale. For not affixing the signature of the Consignor or Consignee, only a sum of ₹ 2,000/- (Rupees Two Thousand only) can be imposed as fine. Therefore, it is inclined to order release of the detained goods on payment of ₹ 2,000/- (Rupees Two Thousand only) by the petitioner. - Petition disposed of .....

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..... he goods transported in the vehicle bearing Registration No.TN-20-BT-5488, was intercepted and the loaded goods were detained by the respondent on 06.01.2016 by Goods Detention Notice in G.D.No.3628/2015-16, alleging that the transit pass had been generated manually and other related documents were not available for verification. The petitioner's explanation dated 08.01.2016 was not accepted a .....

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..... to the petitioner in accordance with law. 6. Heard both sides and perused the materials placed before this Court. 7. It is not disputed that the transit pass manually generated was produced at the time of check and the transaction is inter-state in nature. When such being the case, the respondent cannot demand tax as if the transaction is meant for local sale. For not affixing the signature .....

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