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TMI Blog2017 (2) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. S. Kanmani 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. 2. This writ petition is directed against the order dated 06.12.2016 passed by the second respondent. By virtue of the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale of goods had to take place, ultimately, in the State of Tamil Nadu. It is also the learned counsel's case that the petitioner has been regularly filing its monthly returns and paying requisite tax. 6. In support of the submissions that it was a case of stock transfer, my attention has been drawn to the copies of invoices appended at pages 1 to 3 of the typed set of documents. 7. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hree others. 10. Mr.Annamalai, on the other hand, submits that he cannot but contend that the present case is covered by the judgment delivered by this Court in the case of Tvl.Jindal Pipes Limited. 11. Having heard the learned counsels appearing for the parties and perused the records, it is quite clear that the respondent has mis-directed himself in law. A plain reading of Section 69 of the Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter relating to the M/s.Madras Steels and Tubes, wherein the 4th respondent is the Detention Officer and this Court observed that a bill of sale or delivery note in Form JJ generated from the website of the Commercial Taxes Department along with the transporter's way bill in Form MM generated from the website of the said Department and goods vehicle record or trip sheet or log book hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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