2019 (12) TMI 875

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Full Text of the Document

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....nt of copra that has been transported at the instance of the petitioner was detained by the respondent. Ext.P13 is the detention notice determining the tax and penalty for the purposes of the security to be furnished by the petitioner. On a perusal of Ext.P13 notice, it is seen that the interstate transportation of the goods was being carried out by dealers who did not have a registration as manda....