2010 (2) TMI 1099

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ered by N. ANANDA J.-The appellant had suffered penalty in terms of the order made by the check-post officer as per annexure O. Against the said order, it was in appeal before the Joint Commissioner of Commercial Taxes who by order dated April 25, 2009 accepted the appeal and set aside the order made in terms of annexure O. The Additional Commissioner of Commercial Taxes by exercising suo mo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n terms of section 53(2) of the Act. The learned counsel for the appellant would submit that the goods were consigned from M/s. Bridgestone Asia Pacific Pvt. Ltd., Singapore to M/s. Bridgestone India Pvt. Ltd., Madhya Pradesh via Chennai Harbour. The learned counsel would further submit that M/s. Bridgestone India Pvt. Ltd., has its branch office at Bangalore. In terms of the stock transfer ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sued by the forwarding agency which is in accordance with the provisions of the Tamil Nadu Value Added Tax Act. In order to reject the submission, we state that the import of goods came to an end after goods were received at Chennai port. Thereafter if there were to be any internal arrangement, for stock transfer that would not entitle the appellant to divert the goods to some other destination....