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TMI Blog2016 (4) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... itory of Pondy disclosing the seller and buyer and sufferance of Central Sales Tax at 2% - Held that:- as per the submission of Department that if the petitioner produces relevant papers by which, the authority would be able to co-relate the entries available in the outer check post. Also if the petitioner is able to prove that they are taking away the goods outside the state and there is no tax l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent to allow the petitioner to move the goods to be taken to M/s.Lakshmi Vinayaka Beverages, No.25, Anna Salai, Pondicherry 605 001. 2. The petitioner who is a manufacturer of liquor known as 'BARCADI', is a registered dealer on the files of Goa Commercial Taxes Department and the manufacturing plant is situated at Phase-III B, Sancoale Industrial Estate, Zurainagar Sancoale Goa, Pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The reason adduced by the respondent for detention is non production of transit pass as well as copies of invoices. Challenging the same, the petitioner is before this Court. 4. According to the learned counsel appearing for the petitioner, for transporting IMFL, necessary documents were produced except the transit pass generated, other than this technical violation, there is absolutely no susp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s available in the outer check post. He also fairly submitted that if the petitioner is able to prove that they are taking away the goods outside the state and there is no tax liability in Tamilnadu, then the authority can only levy a sum of ₹ 2000/- for lapses. The said fair submission made by the Additional Government Pleader is recorded. 7. In the light of the above, the petitioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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