2016 (4) TMI 360
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.... This writ petition has been filed by the petitioner challenging the impugned proceedings of the 1st respondent in Goods Detention Notice No.2734 dated 1.12.2015 and further direct the first respondent to allow the petitioner to move the goods to be taken to M/s.Lakshmi Vinayaka Beverages, No.25, Anna Salai, Pondicherry 605 001. 2. The petitioner who is a manufacturer of liquor known as 'BAR....
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....he transit pass was not produced at the time of inspection of vehicle, which is violation of the Act and Rules and the impugned proceedings were served on the lorry driver by the respondent. The reason adduced by the respondent for detention is non production of transit pass as well as copies of invoices. Challenging the same, the petitioner is before this Court. 4. According to the learned couns....
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....u. 6. The learned Additional Government Pleader on instructions, submitted that if the petitioner produces relevant papers by which, the authority would be able to co-relate the entries available in the outer check post. He also fairly submitted that if the petitioner is able to prove that they are taking away the goods outside the state and there is no tax liability in Tamilnadu, then the author....