TaxTMI 
TaxTMI 
2007 (10) TMI 574
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....2003-04 dated April 10, 2003 (detention order). The prayer in W.P. No. 33079 of 2003 is for the issuance of a writ of certiorarified mandamus to call for the records in O.P. No. 725 of 2003 dated August 6, 2003 on the file of the first respondent and quash the same as illegal and to direct the second respondent to release the goods to the petitioner detained in GD No. 1/2003-04 Group II Enforcement/Central dated April 9, 2003 (detention order). The petitioner in these writ petitions is the manufacturer of jumbo bags by using plastic granules as a raw material and is a recognised export house. The petitioner is also a registered dealer under the Karnataka Sales Tax Act, 1957 and the Central Sales Tax Act, 1956. The petitioner is in ....
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....tioner was the consignee. Consequent to the said detention order, the petitioner filed various documents to prove its ownership. However, the respondent issued a notice under section 46(1)(a) read with section 41A of the Tamil Nadu General Sales Tax Act, 1959, giving an opportunity to Saraf Fincom (P) Ltd., to compound the offence in a sum of Rs. 4,91,874 being two times of the tax due and to pay the tax sum of Rs. 2,45,937 on the value of the goods, by marking a copy to the petitioner. Similarly, in W.P. No. 33079 of 2003, on April 9, 2003, the second respondent therein passed an order of detention of the said plastic granules under the provisions of the Tamil Nadu General Sales Tax Act, 1959, under the premise that P.P. Products (P) Ltd.,....
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....ty, i.e., prior to clearance by the petitioner, there cannot be any taxability under the Tamil Nadu General Sales Tax Act, 1959, and such goods are yet to be imported and merged with the other goods in the local area. This court, in the decision of the Division Bench of this court in Tarajyot Polymers Limited v. Deputy Commercial Tax Officer reported in [2005] 140 STC 239, to which incidentally one of us is a party, considered the issue with reference to sections 2(ab) and 5(2) of the Central Sales Tax Act, 1956 and under sections 47 and 68 of the Customs Act, 1962, along with article 286 of the Constitution of India, with reference to the fact that the goods were imported and the goods have been warehoused and yet to be cleared under sect....