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TMI Blog2017 (2) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... i Annamalai ORDER 1. Issue Notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepts notice on behalf of the respondents. With the consent of the learned counsels for parties, the writ petition is taken up for hearing and final disposal. 1.1. Mr.Annamalai says that he does not wish to file a counter affdavit in the matter. 2. This writ petition is directed against the Good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within the State of Tamil Nadu. 5.1. The petitioner for this purpose, draws my attention to the impugned order, which records that the transporter was carrying the following documents: "1. The consignment of Computer Processor moving from Chennai to Shakaambri Enterprises, Malipura Ujjain. The driver of the vehicle No.PB-65AD-2353 has furnished the following documents. 1. Form KK No.FKK170117 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a warehouse in Chennai, the respondents, came to doubt the genuineness of the transaction and hence detained the subject goods. 7.1. Mr.Annamalai, thus, emphasises, that the respondents doubt the claim of the petitioner that the transaction in issue is an inter-state sale. 7.2. Learned counsel, however, says that, if, one time tax is paid and a Bank Guarantee is furnished for the compounding fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the subject goods, for the purpose of calculation of tax would be the valuation of the goods, as indicated in the impugned Goods Detention Notice. 8.4. The concerned authority will apply the requisite rate of tax to the said value and upon the tax so quantified, in accordance with the relevant provisions of law, shall be communicated to the petitioner. The petitioner shall, thereafter, deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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