2017 (12) TMI 1483

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....<br>MR. T. S. SIVAGNANAM, JJ. For The Petitioner : Mr. S. Ramanathan For The Respondent : Mr.K.Venkatesh, GA ORDER Heard the learned counsel on both sides as well as Mr.N.Moorthi, Commercial Tax Officer, Roving Squad Poonamallee Enforcement (South), Chennai-9. By consent of the learned counsel on either side, the writ petition itself is taken up for final disposal. 2. The State Bank....

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....he packing list also contains the relevant details as well as lorry receipt. 3. The goods, which entered the Tamil Nadu border, were detained by the respondent by issuing a detention notice dated 21.2.2017 on the ground that in the course of lorry check, on verification of the dealer&#39;s profile and monthly returns, it revealed that they have purchased huge quantity of such machines, but no p....

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....cherry Main Road, Chennai, which is their service partner for the upkeep of their units and therefore, requested for movement of the shipment to the warehouse of M/s.Hitachi Payment Services Private Limited. However, the respondent detained the goods and passed a compounding order directing the petitioner to pay tax at the rate of 14.5% as per Entry 69, I Schedule to the Tamil Nadu Value Added Tax....

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....ursuant to which, the purchase order dated 19.11.2016 has been placed. If the terms and conditions are read along with the purchase order, the nature of transaction is that the State Bank of India, Navi Mumbai has placed the purchased on the petitioner, which is located in New Delhi with a specific condition that the products should be shifted to the agent, which is M/s.Hitachi Payment Services Pr....