2006 (12) TMI 451

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....ourt was made by J. CHELAMESWAR J.-The petitioner, a proprietary concern carrying on business in manufacture and sale of granite, is a registered dealer on the rolls of the second respondent both under the Central Sales Tax Act, 1956 and under the Andhra Pradesh Value Added Tax Act, 2005. It appears from the affidavit that the petitioner sold polished granite slabs to M/s. Shiva Granites Marble....

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.... to twice the amount of the tax determined by the respondents. Hence the present writ petition with the prayer as follows: "For the reasons stated in the accompanying affidavit, it is prayed that the honourable court may be pleased to issue a writ of mandamus or any other appropriate writ or order or direction declaring the action of the first respondent in detaining the consignment of goods wo....

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....the detention of the "goods" without there being (1)Oral. any proceedings initiated for levy of penalty is illegal and the issue is covered by an earlier decision of this court reported in Sujana Enterprises v. Assistant Commercial Tax Officer (Int) (Fac) [2005] 142 STC 598. This court in the said judgment did hold as contended by the learned counsel for the petitioner. In the circumstances, we....