2017 (2) TMI 704

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....t : Mr.K.Venkatesh ORDER WMP No.2576 of 2017 in WP No.2617 of 2017 1. Allowed, subject to just exceptions. WP No.2617 of 2017 and WMP No.2577 of 2017 2. Issue notice. Mr.K.Venkatesh, learned Government Advocate, accepts notice on behalf of the respondent. 2.1. With the consent of the learned counsels for the parties, the writ petition is taken up for hearing and final disposal. ....

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....ded at pages No.1 to 4 of the typed set of documents. 5. The record, however, shows that the goods were detained by the respondent for the following reasons : "... The Ceramics Tiles transported from Gujarat to Vellore through Train (Arakonam SICAL) without Advance Inward Way Bill, i.e., online Form JJ as prescribed in Rule 15(18)(a)(v) of TNVAT Act. 2. Non-reporting of checkp....

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....ase for levy of local tax. 5.4. Learned counsel for the petitioner further says, as indicated above, in so far as that leg of the transaction is concerned, i.e., intra-state sale, local tax at the relevant rate was paid. 5.5. Learned counsel, however, says, in order to expedite, release of detained goods, one time tax will be paid by the petitioner, albeit, without prejudice to its rights an....