2015 (6) TMI 542

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....d challenging the impugned goods detention show cause notice for composition of offence issued by the respondent on 20.5.2015, on the ground that the respondent without authority of law cannot detain the goods, more particularly, when the goods have been moved from Rajkot to Chennai with necessary documents including the sale invoice bearing the buyers and the sellers registration numbers and othe....

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....ith law. While so, during the course of business, the petitioner received their first purchase order from Nadar Saraswathi College of Engineering and Technology, Vadapudupatti, Theni District. In an effort to fulfill the said order, the petitioner purchased goods from Tvl.Star Machine Tools, Rajkot and requested them to deliver at Vadapudupatti in Theni District. When the seller in the other State....

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....have been moved from Rajkot to Chennai only as an inter-State sales transaction and the invoice correctly levied 2% tax for CST sales. When the goods were purchased pursuant to the purchase order placed by an educational institution, namely, Nadar Saraswathi College of Engineering and Technology, Vadapudupatti at Theni, it is an admitted case of both sides that the transaction is only an inter-Sta....