2015 (6) TMI 542

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER This writ petition has been filed 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espective assessment circle in accordance with 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 D....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l also submitted that admittedly the goods 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 side....