TaxTMI 
TaxTMI 
2016 (8) TMI 525
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....2. The petitioner has filed this writ petition challenging the order passed by the 3rd respondent collecting compounding fee from the petitioner and for a direction to refund the same. 3. The petitioner, who is a registered dealer under the Kerala Value Added Tax Act and Central Sales Tax Act, is a manufacturer of coconut oil which is an exempted commodity in the State of Kerala. The petitioner effected sale of coconut oil from Kerala to other State under three bills. In the State of Tamil Nadu, the sale of edible oil falls under Sl.No.6 of Schedule III and therefore, in terms of Section 70 of the Act, e- Transit Pass in Form LL is required to move the goods from one State to another while crossing the State. The consignment was going to K....
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.... the petitioner refers to a circular issued by the Principal Secretary/ Commissioner of Commercial Taxes in Circular No.26/2014 dated 16.06.2014. Apart from the same, the reliance has also been placed on the decisions of this Court in W.P.No.39776 of 2015 (M/s.Bacardi India (P) Ltd., Vs. The Deputy Commercial Tax Officer and another) dated 07.01.2016. 6. The learned Additional Government Pleader, by referring to the counter affidavit, submitted that as the goods were moved from Vellore to Vijayawada, the movement has to be treated as interstate movement and for the inter-state movement, the goods must be accompanied with required e transit pass to prove the fact of sufferance of tax at the other end and the non-accompanying of the required....
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.... not accompanied by E-Transit Pass came up for consideration by the Commissioner of Commercial Taxes and a circular has been issued in Circular No.26/2014 dated 16.06.2014. On a reading of the circular, it is seen that the Commissioner has also taken into consideration the representations received from the dealers and after taking note of the decision of the Hon'ble Supreme Court in Tvl.Sodhi Transport Co. and Another Vs.State of U.P and another reported in (1986) 62 STC 381, it was held that in case of non-surrender of transit pass, if a dealer could produce sufficient legally valid and reliable documentary evidence to prove that the goods moved without the transit pass in question had actually crossed the borders of the State, such ev....