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TMI Blog2017 (4) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... be detained and also considering the fact that they have chosen to come up only after the issue of SCN for penalty, the Assessing Officer could be considerate, while considering the objections of the petitioners. This is a small reprieve that could be granted to the petitioners on account of their conduct - petition allowed - decided in favor of petitioner. - Writ Petition Nos.8762 of 2017AND BATCH - - - Dated:- 23-3-2017 - SRI V.RAMASUBRAMANIAN AND MS. J. UMADEVI, JJ. For The Petitioner : Sri S. Krishna Murthy, Advocate For The Respondent : Sri T. Vinod Kumar, standing counsel for Commercial Tax COMMON ORDER: (per V. Ramasubramanian, J) The petitioners, who imported paddy from Bihar into the State of Telangana purport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Tax Act, 2005. Therefore, the petitioners have come up not only with a challenge to the show cause notices but also demanding refund of the tax paid on the ground that the procedure adopted by the respondents was not correct. 6. Mr. S. Krishna Murthy, learned counsel for the petitioners raised 3 contentions namely: 1) that when the goods are imported from outside the State through railway wagons, the goods need not be accompanied by advance way bills, since railway wagons do not come within the purview of the definition goods vehicle under Section 2 (17) of the Telangana Value Added Tax Act, 2005; 2) that in any case the power of detention can be exercised by the respondents only at check posts and that the railway lines or stations c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As part of the first contention, Mr. S. Krishna Murthy, learned counsel for the petitioners also submitted that paddy is not classified as a sensitive good, under the Circular dated 16-12-2015. The said circular lists out commodities which come within the purview of Rule 55 (2) of the Telangana Value Added Tax Rules, 2005. About 27 items are included in the said circular. Paddy is not one of the items included in the said circular. 12. But it is pointed out by Mr. T. Vinod Kumar, learned special standing counsel that by an earlier notification bearing CCTs Enft. Ref.No.D2/723/05, dated 25-03-2010, Paddy and Rice were also notified as sensitive commodities for the purpose of Rule 55 (2) with effect from 31-03-2010. Therefore, it is the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute with regard to the facts. According to the petitioners, the goods were detained before being loaded on to the lorries. According to the respondents, the goods were detained only after they were loaded on to the lorries and the lorries left the railway station. 16. Into such a disputed question of fact, we cannot go, in view of our limitation. Today the petitioners have already paid the tax as demanded. Therefore, it may not be open to them to invite us to record a finding on a disputed question of fact after having accepted the demand and made payment of the tax. 17. In so far as the third contention is concerned, the records produced by the learned special Standing counsel show that the Association of dealers in paddy, appear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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