TaxTMI 
TaxTMI 
2016 (1) TMI 623
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.....15 and to direct the respondents to release the consignments detained on 21.11.2015. 3.1 The petitioner Company is involved in manufacture of transformer tank, power and energy sector equipments. The petitioner has registered office at New Delhi and manufacturing Units at Naidupetta, Gudur, Andhra Pradesh. The petitioner has also registered on the files of the Assessing Officer at New Delhi and Naidupetta Circle, Andhra Pradesh and has also obtained registration under APVAT Act at Naidupetta, Gudur with effect from 01.06.2011. The Naidupetta, Gudur manufacturing unit is situated in Special Economic Zone and declared by the Government of India as SEZ Unit in Notification No.26(D)66/2011-SSSEZ(VSEZ) 34, 70 dated 27.06.2012 and hence in view....
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....ated 28.08.2015 and thereafter the same was stored in the godown of the clearing agent and thereafter transported the same through Form KK Nos.20 and 21 dated 20.11.2015. While transit, the goods were accompanied by documentary evidences like Bills of Entry dated 28.08.2015, Packing Slip, Form KK and such other relevant documents. However, the respondent has detained the consignments on the ground that the petitioner failed to enclose Transit Pass in Form LL, as required under Section 70 of the TNVAT Act for VI Schedule goods. 3.5 According to the petitioner, there was no willfulness on the part of the petitioner in not obtaining a transit pass, since they were advised that the same is not required for the goods which are imported from a f....
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....rned counsel for the petitioner would submit that there is no tax liability inside the State and mere non accompanying of transit pass would not lead to any revenue loss as the petitioner's company is a SEZ unit, which is not involved in any kind of sale transactions inside the State of Tamil Nadu. Adding further, learned counsel for the petitioner would submit that though pointing out the failure to generate the transit pass, the goods transported got detained, subsequent to the same, the petitioner generated the forms and produced the same, but the respondent detained the goods. Basing on these, the learned counsel for the petitioner has sought for allowing of the writ petitions. 5. The learned Additional Government Pleader (Taxes) ....