2013 (5) TMI 286

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....ly incorporated under Companies Act, 1956. It is selling tyres and tubes for automobiles and also registered their business under Tamil Nadu Value Added Tax Act, 2006 (in short 'TNVAT Act') and also under Central Sales Tax Act, 1956 (in short ' CST Act'). The petitioner has sold tyres and tubes for automobiles to M/s.J.K.V. Tyres, No.76, 100 Feet Road, Puducherry-605 004 and the transport of goods are supported by ten Sales Invoices, for the sale value of Rs. 14,84,446.80. The respondent has issued goods detention notice in G.D.No.126/2012-13, dated 06.02.2013, stating the following reason: "Transported the goods from Chennai to Puducherry. The Consignor maintained without printed serial number in Form JJ. As per Form JJ ....

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....Number and only a Rubber Stamp impression is found in it and in order to verify the genuineness of the same, the goods were ordered to be detained and accordingly, the goods were detained and necessary goods detention notice in G.D.No.126/2012-13 dated 06.02.2013 was served on the driver of the said vehicle and for such notice, the petitioner has submitted his explanation and requested for release of the detained goods. 5. Learned counsel for the petitioner, on the above background and pleadings, submits that the goods were moved with proper tax invoices as required under Sections 69 and 70 of TNVAT Act and there is no necessity to file Form JJ while transporting the goods. It is his contention that the respondent has not noticed the poi....

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.....02.2013, which was also accompanied with the goods during the movement of goods. 9. Section 67(3)(b) of the TNVAT Act provides that if tax has not been paid, the Officer is entitled to make an enquiry and to demand tax or to furnish security, either from the driver or by any person in charge of the goods vehicle. 10. Section 70 (1)(a) of the Tamil Nadu Value Added Tax Act, 2006 pertains to issuance of Transit Pass and it reads thus: "70. Issue of transit pass : (1) (a) When a goods vehicle carrying any goods mentioned in the Sixth Schedule, coming from any place outside the State and bound for any other place outside the State, passes through the State, the owner or other person in charge of such goods vehicle shall obtain a trans....