Transit pass non-production detention: goods to be released on payment of the tax component, with other claims left open.

Goods detained for non-production of a transit pass at the entry check post under Section 70(1) of the Tamil Nadu Value Added Tax Act were considered fit for release on payment of the tax component. The court noted that in similar writ petitions, release of detained goods had been ordered on such payment, while other claims were left to be adjudicated in accordance with law. The operative effect was that detention was not maintained once the tax component was paid, and remaining disputes were preserved for separate adjudication.

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Issues: Whether the goods detained for non-production of the transit pass were liable to be released on payment of the tax component.

Analysis: The goods were detained because the driver failed to obtain the transit pass at the entry check post as required under Section 70(1) of the Tamil Nadu Value Added Tax Act. The Court noted that in similar writ petitions, release of detained goods had been directed on payment of the tax component, while leaving other claims to be adjudicated in accordance with law.

Conclusion: The goods were directed to be released on payment of the tax component of Rs. 3,41,212/-, and the respondent's other claims were left to await adjudication.

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