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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 ..... nfact Compounding Notices, levying compounding fee and demanding one time tax. The undisputed facts are that the petitioner was awarded a contract for establishment of Solar Power Plant Project to be located in the Neyveli Lignite Corporation Limited, Neyveli, Tamil Nadu, by the Ministry of Non Renewable Energy, Government of India. For the purpose of such project, the petitioner imported certain goods from Tianjin Renhui New Energy Technology Co., Ltd, China. The shipping documents show that the petitioner is the person who has purchased the goods which was discharged in the Chennai Sea Port. From the Chennai Sea Port, the Customs Agent generated Form -K.K and the goods were transported to Neyveli via road. At that time, it was detained by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract to us for setting up Solar Power Plant and the said work involves supply of solar Modules and Solar Modules supporting structures. We would state that we had imported the subject goods, namely, Solar Modules Mounting Structure, from Tianjin Renhui New Energy Technology Co., Ltd. China which are meant for supply to NLC, Neyveli. 4.Accordingly, we filed the Bill of Entry in the Chennai port in our name and cleared these goods and upon clearance from the port these goods were directly consigned to NLC Ltd., Neyveli. In other words, while the movement of the subject consignment commenced in China, the said movement continued when the goods were cleared in the Chennai port and the said movement was to continue until the goods reached NLC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is covered under Section 5 (2) of the CST Act 1956 as sale in the course of import and accordingly the transaction is outside the purview of TNVAT Act 2006. Therefore, we would state that you have no jurisdiction to detain these goods. We would request you to take on above on record and release the goods immediately. 4. On receipt of the same, the impugned order has been passed and the only reason assigned by the respondent in the impugned order is that the importer is a registered dealer in the State of Uttar Pradesh and the imported goods were cleared from Chennai Port and moved to Tvl. NLC India Limited, Neyveli without any Sale Invoice and only with Form-K.K of the Clearing Agent to the Ultimate Buyer, Tvl. NLC India Limited, Neyvel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Officer. The petitioner's case itself is that the movement from Chennai Port 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. 6. Further, the learned counsel also referred to the letter of award which was executed i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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