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TMI Blog2017 (2) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... n favor of petitioner. - W.P.No.2617 of 2017 and WMP Nos.2576 and 2577 of 2017 - - - Dated:- 3-2-2017 - Rajiv Shakdher, J. For the Petitioner : Mr.S.Ramanathan For the Respondent : Mr.K.Venkatesh ORDER WMP No.2576 of 2017 in WP No.2617 of 2017 1. Allowed, subject to just exceptions. WP No.2617 of 2017 and WMP No.2577 of 2017 2. Issue notice. Mr.K.Venkatesh, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... central sales tax at the relevant rate is said to have been, also, paid. 4. In respect of the transaction at hand, the petitioner seeks to place reliance on the copies of invoices appended at pages No.1 to 4 of the typed set of documents. 5. The record, however, shows that the goods were detained by the respondent for the following reasons : ... The Ceramics Tiles transported from Guja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2006, will not be applicable, in the instant case. 5.3. Furthermore, it is submitted that the transaction at hand is an inter-state sale, and therefore, there is no case for levy of local tax. 5.4. Learned counsel for the petitioner further says, as indicated above, in so far as that leg of the transaction is concerned, i.e., intra-state sale, local tax at the relevant rate was paid. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions of the petitioner, including the right to challenge, not only the imposition of tax, but also the penalty reflected in the impugned compounding notice dated 26.01.2017. 7.2. Qua the same, the petitioner will, as indicated above, take recourse to an appropriate remedy, albeit, in accordance with law. 8. Consequently, pending application shall also stand closed. No costs. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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