2017 (2) TMI 348

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.... For the Respondents : Mr. S. Kanmani Annamalai ORDER 1. Issue Notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepts notice on behalf of the respondents. With the consent of the learned counsels for parties, the writ petition is taken up for hearing and final disposal. 1.1. Mr.Annamalai says that he does not wish to file a counter affdavit in the matter. 2. Thi....

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....l of which, would demonstrate that no sale occurred within the State of Tamil Nadu. 5.1. The petitioner for this purpose, draws my attention to the impugned order, which records that the transporter was carrying the following documents: "1. The consignment of Computer Processor moving from Chennai to Shakaambri Enterprises, Malipura Ujjain. The driver of the vehicle No.PB-65AD-2353 has....

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....nd, says, that, since the goods after clearance from customs were stored, admittedly, in a warehouse in Chennai, the respondents, came to doubt the genuineness of the transaction and hence detained the subject goods. 7.1. Mr.Annamalai, thus, emphasises, that the respondents doubt the claim of the petitioner that the transaction in issue is an inter-state sale. 7.2. Learned counsel, however, ....

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....tax, as calculated by the concerned authority. 8.3. It is made clear, though, that the valuation of the subject goods, for the purpose of calculation of tax would be the valuation of the goods, as indicated in the impugned Goods Detention Notice. 8.4. The concerned authority will apply the requisite rate of tax to the said value and upon the tax so quantified, in accordance with the relevant....