2016 (7) TMI 440

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ported with valid documents, such as, Form JJ (delivery note), Etransit pass etc., which would disclose that the goods were transported for delivery at Bangalore. Further, learned counsel for the petitioner submitted that the driver of the vehicle took a different route inadvertently so as to reach Bangalore shortly - Held that:- the writ petition is disposed of, by directing the petitioner to pay .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r is registered under the Tamil Nadu Value Added Tax Act and Central Sales Tax Act and is a manufacturer of steel bars and trips. During the course of such business, they transported 16.145 MT of TMT bars to their godown at Bangalore on 02.01.2016 in a vehicle bearing Regn.No.KA51C 0634, which was intercepted and the loaded goods were detained by the respondent on the basis that the vehicle did no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y the respondent. Hence, he seeks for setting aside the impugned notice and early release of the detained goods. 5. On the other hand, Mr.S.Manoharan Sundaram, learned Additional Government Pleader appearing for the respondent submitted that the petitioner transported the goods in question without valid documents and in order to avoid tax liability, the vehicle did not pass through the route, i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X