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TMI Blog2017 (7) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... to Neyveli itself is pursuant to the conditions and it is an instance of contract between the petitioner and the Government of India and therefore, the question of taxing the transaction as a local sale would not arise and all that the Check Post Officer can look into is whether the consignment after clearance by customs on import is accompanied by a copy of the Bill of Entry, declaration in electronic Form-KK generated by Clearing and Forwarding Agent and trip sheet or log book, as the case may be, as per stipulations in Rule 15(14)(c) of the TNVAT Act, 2006 - this Court has no hesitation to hold that the levy of the compounding fee and demanding one time tax by the Check Post Officer on a interpretation made by him is without jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was mentioned that on verification of Bill of Entry for Home consumption, the custom duty was paid by the petitioner and on verification of Form-KK, the consignment was moving to Tvl. NLC India Limited, Neyveli. The petitioner/ importer was a registered dealer in Noida, Uttar Pradesh and no further document produced in Sale Invoice. The original importer was registered in Noida, Uttar Pradesh, but the consignment was moved to Neyveli, Tamilnadu. As there is no inter-state movement of goods, in terms of Section 4(2) of the CST Act 1956, Tamilnadu is the appropriate State that can levy tax. Therefore, to verify the genuineness of transaction, the goods were detained along with Vehicle at Manjambakkam Truck Parking Yard, Manjambakkam and a det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... post. Therefore, we would state that the documents which accompanied in the goods namely, invoice raised by the Chinese supplier, bill of entry in our name, Form KK and our letter dated 18.02.2017, among other documents which accompanied the consignment, are sufficient in terms of compliance under Section 67(5) of TNVAt Act 2006. 5.You have stated that we, Jaksons Engineers Ltd., the original importer is registered in Noida, Uttar Pradesh and that ther is no inter state movement of goods. We have explained above that this is a case of import of goods which is quite evident from the documents available with you and which documents, including bill of entry have been referred by you in Notice dated 22.02.2017. Therefore, when it is a case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tamil Nadu is the appropriate State to levy tax. 5. It is to be noted that the petitioner was entrusted with the work of establishing a Solar Power Project at Neyveli by the Government of India and the petitioner had been permitted to import the goods at the concessional/actual rate of duty based on Notification No.1 of 2011 CUS and Notification No.21 of 2012 CUS. To avail such benefit, the petitioner has executed a bond and unless the conditions stipulated in the bond are fulfilled, the Bill of Entry will not be closed. It is no doubt true that Form-KK contains the name of the importer as Tvl. NLC India Limited. The question would be as to merely because the name of Tvl. NLC India Limited is found in Form-KK which is electronically gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that as per the terms of the contract, the goods were moved to Tvl. NLC India Limited as mentioned above. These issues have to be decided by the Assessing Officer and not by the Check Post Officer. At the time when the writ petitions were entertained, the petitioner without prejudice to the rights and conditions, paid one time tax and the consignment has been released. 7. In the light of the above reasons, this Court has no hesitation to hold that the levy of the compounding fee and demanding one time tax by the Check Post Officer on a interpretation made by him is without jurisdiction. Hence, on this technical ground, the impugned order is set aside with a direction to the Assistant Commercial Tax Officer, Nungambakkam Assessment Circle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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