2018 (3) TMI 1450

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....petitioner is aggrieved with Ext.P5 detention of the goods by the Intelligence Inspector, Squad III, Department of Commercial Taxes. The petitioner contends that the goods were purchased from the manufacturer on payment of Central and State, Goods and Services Tax as is evidenced from the invoice at Ext.P7. The petitioner was selling the same interstate and the transport was accompanied by Ext.P1 ....

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....nts accompanied and actual goods under transport. Hence Ext.P5 was issued. 3. Since 12mm plywood of 1005.28 Sqm is covered by the invoice, the balance portion in excess found on inspection shall alone be computed for estimating the value of the goods suppressed along with the value of 10 mm and 15 mm plywoods as detected on physical inspection. 4. In such circumstance, the Intelligence Inspector....