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TMI Blog2016 (10) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... between the petitioner and the buyer at Karnataka and their supplier at Andhra Pradesh and after perusing the Invoice dated 18.09.2016, wherein the name of the petitioner has been shown and the place of delivery is shown as Mangalore, via Bangalore, and also considering Form-LL dated 19.09.2016, it is a fit case where the respondent has to take note of these documents and release the goods. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, by which the goods transported by the petitioner, viz., Rice Bran Oil, has been detained, as the petitioner had not produced acceptable documents with a view to safeguard the interest of the Revenue. Prior to the impugned notice, earlier a notice was issued to the petitioner on 18.09.2016, stating that the petitioner transported goods from Samalkotta to Coimbatore, and the place of delivery a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsported in the vehicle bearing Tamil Nadu registration number and entered the state of Tamil Nadu at Katpadi and it is where the goods have been detained. The reason given by the petitioner is that on account of the recent riots in Bangalore, the vehicle transporting goods could not enter into Bangalore to reach Mangalore and therefore, the vehicle entered Katpadi, so that the goods can travel vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been preferred by the petitioner on 20.09.2016 in respect of proposing to levy the tax and compounding fee on the ground that it has not produced transit pass. 6. However, the petitioner's case is that they have produced the transit pass, in terms of Rule 15 (17) of the TNVAT Rules and it is being an Online generated transit pass, the respondent can very well verify the same. 7. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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