TaxTMI 
TaxTMI 
2015 (9) TMI 414
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....n 8(1) of the CST Act, 1956, and on issuance of form C from the registered dealers. According to the petitioner, the body cast purchased is entrusted by the petitioner to job-workers for the purpose of radiographic test and this is a pure service job and there is no transfer of material involved from the job workers to the petitioner and the title to the body cast remained with the petitioner. The petitioner placed a purchase order with a company at Maharashtra and the purchase order showed that the same has been placed by the factory of the petitioner at Coimbatore. The body cast was dispatched by the vendor to the factory of the petitioner at Coimbatore and the lorry receipt prepared by the transporter indicating the consignee as the pet....
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.... of the Tamil Nadu Value Added Tax Act, 2006. It is further contended that though the form JJ was not accompanying the consignment since the purpose and intention of the movement was only for a labour work. Therefore, it is submitted that the respondent erroneously demanded compounding fee and no offence has been committed by the petitioner. On the above grounds, the learned counsel for the petitioner seeks for setting aside the impugned detention notice and release the goods. The learned Additional Government Pleader appearing for the respondent contended that the vehicle was intercepted at Vairamadai in Karur District on August 7, 2014 and during the inspection, it was found that body cast industrial valves have been transported from Coi....
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....ual finding available to the petitioner is either to accept the compounding fee or in the event to approach the competent criminal court for release of vehicle. Further, it is submitted that but for the inspection the transaction would not come to light and it is nothing but wilful suppression of transaction and evasion of tax and loss to the exchequer. For the purpose of release of vehicle, the petitioner has to make a payment as per section 72(1) (a) one time tax payable and double the amount of tax payable as a compounding fee. Therefore, it is submitted that the petitioner pleads the said detained goods may be released. Heard the learned counsel for the parties and perused the materials available on record. The respondent detained the....