2017 (10) TMI 1382

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.... Petition No.17068 of 2017, W.M.P.Nos.18546 & 18547 of 2017, W.P.No.15714 of 2017 And W.M.P.No.16996 of 2017 - -<br>CST, VAT & Sales Tax<br>MR T. S. SIVAGNANAM For The Petitioner : Mr. V. Sundareswaran For The Respondent : Mr. K. Venkatesh, Govt. Advocate COMMON ORDER The petitioner has field these two writ petitions challenging the Good Detention Notice dated 13. 06. 2017 and the cons....

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....orted goods within the State of Tamil Nadu and the concern with office at Kottivakkam being not registered in the Tamil Nadu under the provisions of the Tamil Nadu Value Added Tax Act or Central Sales Tax Act, detained the goods. 3. The petitioner submitted their detailed objection pointing out that in the commercial invoice the consignee is the petitioner with their unit at Pondicherry. The ai....

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....icherry. Since the equipment was a costly equipment and the import was a time bound, the petitioner had paid the one time tax and the goods have been released. 4. Before me, the learned counsel for the petitioner has placed necessary records to show that the consignment left customs barrier and reached Pondicherry in the same vehicle and adequate proof has been shown that the equipment is now w....