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TMI Blog2016 (9) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, if the goods are declared to be meant for inter-state sale, but are either sold or meant for sale within the State, the question of applying taxing and penal provisions, depending on facts of the case may arise. Release of the goods allowed on fulfillment of certain conditions - application disposed off - decided in favor of applicant. - MISC. CIVIL APPLICATION (FOR CLARIFICATION) NO. 2347 of 2016 In SPECIAL CIVIL APPLICATION NO. 9536 of 2016 With MISC. CIVIL APPLICATION NO. 2350 of 2016 In SPECIAL CIVIL APPLICATION NO. 9536 of 2016 - - - Dated:- 22-8-2016 - MR. AKIL KURESHI AND MR. A.J. SHASTRI, JJ. FOR THE APPLICANT : MR.SAURABH SOPARKAR, LD. SR. ADVOCATE WITH MR.UCHIT N SHETH, ADVOCATE FOR THE OPPONENT : MS.MANISH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the goods outside the State which will include the registration number and addresses of the recipient dealers. (vi) As soon as above formalities are completed, the detained goods shall be released in favour of the petitioner. (vii) The petitioners shall also produce the proof of such transportation to the department latest by 08.08.2016. 2. There was a minor modification in the said order under our further order dated 04.08.2016 passed in Misc. Civil Applications No.2180 of 2016 and 2181 of 2016. However, it is not necessary to advert to said aspect. 3. The original petitioner has filed Misc. Civil Application No.2347 of 2016 complaining that despite fulfillment of all conditions, the goods are not released. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... main anxiety was to ensure that the goods in question transit outside the State as claimed by the petitioner and at the same time, the State revenue may not suffer if ultimately it is found that the petitioner's assertions were not correct. With this primary aim in mind, we had given suitable directions. We wonder whether once the goods travel outside the State, the State VAT authorities would have any further locus to ascertain the further movement of the goods. Insofar as the State VAT authorities are concerned, their prime focus would be and should be to ensure that the goods are not sold within the State without payment of local taxes. Therefore, if the goods are declared to be meant for interState sale, but are either sold or meant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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