2016 (6) TMI 1204

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.... of 2016 - -<br>CST, VAT & Sales Tax<br>MR. T.S.SIVAGNANAM For the Petitioner : Mr.M.Md.Ibrahim Ali For the Respondents : Mr.V.Haribabau Additional Government Pleader ORDER Heard Mr.Md.Ibrahim Ali, learned counsel for the petitioner and Mr.V.Haribabu, learned Additional Government Pleader appearing for the respondents. With the consent of the learned counsel appearing on either side, t....

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....e not been produced, but, there are other documents which the check post authorities are bound to consider the same and release the goods. 3. In support of his contention, the learned counsel for 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 o....

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....petition and if aggrieved against the order of compounding, the petitioner ought to have approached the Revisional Authority under Section 55 of the Tamil Nadu Value Added Tax Act. 5. In the case of M/s.Bacardi India (P) Ltd. (cited supra), the challenge was to a Goods Detention Notice, where the goods in question were detained on the ground that it was not accompanied with transit pass as well....

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....post officers have to function when the goods are not accompanied by E-Transit Pass came up before 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&....