9911796707
TMI Blog2017 (4) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the petitioner sought to stock transfer the goods from their Bangalore office to their Ernakulam Office. The only mistake committed by the petitioner, which according to the learned counsel for the petitioner, is due to inadvertence, is in not obtaining the transit pass in Form LL at the entry point check post of the state of Tamil Nadu. The first respondent is not justified in detaining the goods any more, if the petitioner pays a sum of ₹ 2000/- towards composition fee for not producing the transit pass - goods to be released on payment of composition fee - appeal allowed - decided in favor of assessee. - W.P.No.8506 of 2017, W.M.P No.8816 of 2017 - - - Dated:- 6-4-2017 - K. Ravichandrabaabu, J. For Petitioner : Mr.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the goods are being transported from Bangalore to Ernakulam only by way of stock transfer and that there is no event of sale involved within the state of Tamilnadu. The first respondent refused to accept the documents produced by the petitioner and informed that the goods will be released only if the petitioner pays the tax and compounding fee, by treating the goods, as though, deemed to have been sold within the state of Tamilnadu for not possessing the transit pass. 3. Learned counsel appearing for the petitioner submitted that for not having the transit pass, only a composition fee of ₹ 2,000/- can be imposed and collected and hence, the first respondent cannot impose the tax and compounding fee. By relying on a circular No.26 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt oil from their Bangalore branch to Ernakulam branch. It is seen that such stock transfer was sought to be made by raising a Stock Transfer Memo No.0300054 dated 24.03.2017 and generating e-sugam No.21325701534. It is also seen that the e-consignment declaration under Kerala Value Added Tax Act was also generated. The above documents, readily available, accompanied the goods sought to be stock transferred. 7. Perusal of those documents filed in the typed set of papers would clearly indicate that the petitioner sought to stock transfer the goods from their Bangalore office to their Ernakulam Office. The only mistake committed by the petitioner, which according to the learned counsel for the petitioner, is due to inadvertence, is in not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansaction which is not a sale, they have been consumed inside the State or have been redespatched outside the State without effecting a sale within the State, etc., f) Therefore, in case of non surrender of transit pass, if a dealer could produce sufficient legally valid and reliable documentary evidence to prove that the goods moved with the transit pass in question had actually crossed the borders of the State, such evidences may be accepted by the assessing authority as an evidence of inter-State movement of goods. g) However, such acceptance of alternate evidence to surrender of transit pass can be in exceptional cases, where there is sufficient cause for non-submission of transit pass by the transporter. But, this cannot be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in-charge of the goods vehicle fails to comply with clause (b), it shall be deemed that the goods carried thereby have been sold within the State by the owner or person in-charge of the goods vehicle, and such owner or person in-charge of the goods vehicle shall, notwithstanding anything contained in section 3, be jointly and severally liable to pay tax in accordance with the provisions of this Act, irrespective of the quantum of turnover and also penalty which shall be one hundred and fifty per cent of such tax: Provided that where the goods carried by such goods vehicle are, after their entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that the goods have actually moved out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some other person under a transaction, which is not a sale by producing reliable evidence. But at the same time, it should be borne in mind that the deemed sale as contemplated under Section 70(1)(c) of the said Act, would come into operation if the owner or other person incharge of the goods is not in a position to satisfy the authorities by production of the legally valid and reliable documents to substantiate that the goods are being transferred from one state to another and that no element of sale or purchase is involved within the state of Tamilnadu. 12. In fact, while considering the similar issue, this court, on earlier occasion, found that the respective petitioners therein are entitled to get the goods released only on payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
