2013 (5) TMI 369

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....p; The petitioner is stated as aggrieved of Ext.P6 notice issued under Section 47 (2) of the KVAT Act, doubting evasion of tax and demanding security deposit to the extent as specified therein, in respect of the goods transported by the petitioner/consignor who is a registered dealer under the relevant provisions of the Tamil Nadu Value Added Tax Act, 2006 and admittedly not a registered dealer....

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....al knowledge. The consignee above cannot install the machinery without the help of an expertise. On verification of the purchase order No.PUF-2012-89 F/18.5.12 it is stated that:- "Payment:50% Advance, 20% against Performa Invoice & 30% after successful Installation of the machine (minimum one month) and installation & Commissioning charges Extra. For the above it is understood that they ....

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.... 4. Heard the learned Government Pleader as well. 5. Ongoing through the pleadings and proceedings, it is seen from Ext.P5 that the particular machine has been supplied by the petitioner accepting CST @ 2% against Form 'C' i.e., at concessional the rate of tax. Under what circumstance such a supply could be effected is not discernible, in view of the nature of pleadings set forth, more so, when....

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....rt finds that, the vehicle and the machine need not be detained any further and the same shall be released to the petitioner forthwith, on satisfying the security deposit to an extent of 50% as demanded in Ext.P6, either by cash or by Bank Guarantee or by way of immovable properties to the satisfaction of the authorities concerned and on execution of a 'simple bond' without sureties for the balanc....