TaxTMI 
TaxTMI 
2015 (10) TMI 1729
X X X X Extracts X X X X
X X X X Extracts X X X X
....d to sell and transport outside the State of Tamil Nadu as the action of the respondents are unconstitutional and violative of Article 19(1)(g) and Article 301 of the Constitution of India. 2. The learned counsel appearing for the petitioner would submit that the petitioner company is registered under Tamil Nadu CST as well as Central Sale Tax Act and they are employing directly about 25 persons and indirectly about 75 persons and its turnover is about Rs. 40 lakhs per annum. That apart, the petitioner company is also paying huge sales tax to the State. The petitioner company, by purchasing the empty beer bottles at the rate of Rs. 2.50 per bottle, has been selling the same to distilleries inside and outside the State of Tamil Nadu, howeve....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the petitioner prayed for allowing this writ petition by issuing a specific direction forbearing the respondent from preventing the petitioner company from selling and transporting the empty beer bottles duly collected inside the State of Tamil Nadu. 3. Counter affidavit has been filed by the respondent. Taking the stand in the counter affidavit, Mr.M.S.Ramesh, learned Additional Government Pleader appearing for the respondents would contend that on interrogation with the driver of the petitioner lorry, no reasonable explanation was received for the transportation of the said empty beer bottles of Tamil Nadu based breweries to the State of Madhya Pradesh Breweries Companies, therefore, the Assistant Commissioner of Excise, Krishnagiri Dist....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hyapradesh State, the respondent has taken adequate steps to prevent the movement of empty beer bottles. 4. Replying to the above objection, the learned Counsel appearing for the petitioner would submit that the imprinted words viz., For Sale only in Tamil Nadu" shown in the beer bottles are applicable only to the stuff filled in the bottles, but the same cannot be made applicable to the empty beer bottles. He further submitted that although the second respondent has filed a detailed counter, nowhere they have stated against the petitioner about any specific complaint relating to the misuse of the empty beer bottles proposed to be sold outside the State of Tamil Nadu. Only on presumption and untenable assumption, they have no right whatsoe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....itioner company, after purchasing the empty beer bottles at the rate of about Rs. 2.50 per bottle, has been selling the same to distilleries both inside and outside the State of Tamil Nadu. While doing so, all of a sudden on 18.12.2014, while four of his lorries carrying empty beer bottles passed through Hosur Check post on the way to Madhya Pradesh Via., Karnataka, the second respondent stopping all the four vehicles seized the empty beer bottles and arrested the drivers and cleaners who were subsequently released on bail. Apprehending problem, the petitioner also obtained anticipatory bail. 6. Now the only issue needs consideration is whether the stoppage of the petitioner's lorry carrying empty beer bottles at Hosur Check post on ....