TMI Blog2017 (2) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... equivalent to a sum of ₹ 69,969/- being furnished by the petitioner - petition disposed off. - W.P.No.3915 of 2017 and W.M.P.No.3988 of 2017 - - - Dated:- 16-2-2017 - Mr. RAJIV SHAKDHER, J. For Petitioner : Mr.D.Vijayakumar For Respondent : Mr.S.Kanmani Annamalai Additional Government Pleader ORDER Issue Notice. Mr.S.Kanmani Annamalai, learned Additional Government Ple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with their own risk. 3. Learned counsel for the petitioner says that the detained goods were being moved from Kerala to the State of Maharastra, pursuant to an Inter-State sale transaction when they were intercepted. 3.1.It is the petitioner's contention that no local sale is involved and therefore, no tax is payable within the State of Tamil Nadu. 4. On the other hand, a perusal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and penalty. 6. Mr.Annamalai says, that, if, security is furnished, as indicated above, by the petitioner, the subject goods will be released, forthwith, to the petitioner. 7.Accordingly, the writ petition is disposed of with a direction to the respondent to release the detained goods, forthwith, upon a bank guarantee of a Nationalized Bank/ Scheduled Bank, equivalent to a sum of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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