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TMI Blog2016 (10) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - No useful purpose would be served in allowing the machinery and the vehicles to remain idle in open at Tharad since 14.08.2016. Subject to appropriate conditions which would also safeguard the interest of the authorities, the goods released for further movement - The petitioner shall deposit a sum of ₹ 50 lacs with the State authorities subject to final assessment and further r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .08.2016 issued by the Joint Commissioner of Commercial Tax in following background: 2. The petitioner is a Chennai based company and is engaged in manufacturing machinery and installing wind farm on turnkey bases. According to the petitioner, for one of its projects at Amreli, machinery was being transported from Jaisalmer to Amreli in three separate trucks. These trucks crossed Gujarat State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Gujarat, if such tax is otherwise not payable. The insistence on the department to collect full tax with maximum possible penalty for releasing the goods even before the assessment is completed, therefore, is improper. 4. Learned AGP Shri Tirthraj Pandya, however, submitted that the requirement of carrying Form No. 403 is before entering the State which, in the present case, the transporter d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Considering the facts of the case as well as the substantial amount involved, we would secure the basic possible tax liability and direct releasing of the goods on following conditions: (i) The petitioner shall deposit a sum of ₹ 50 lacs with the State authorities subject to final assessment and further right of appeal. (ii) The petitioner shall give an undertaking to cooperate with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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