2021 (6) TMI 110

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....7 for appropriate adjudication of the matter. 2. The petitioner is a dealer from Mumbai who had imported consignments of declared goods namely iron and steel items from Chennai Port and effected transfer/sale in favour of a buyer in Hyderabad namely M/s.SEC Industries Private Limited by raising invoices dated 25.11.2010. 3. The imports were cleared in terms of Bill of Entry dated 18.11.2010 and were thereafter shifted to a godown in Virugambakkam, Chennai and thereafter transferred to the said buyer in Hyderabad. While the goods were in transit, they were intercepted by the respondent, near Puzhal Camp on 28.11.2010 and detained. A detention order was also issued on the said date followed by a notice dated 29.11.2010 which called upon the....

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....he Educational Supplying Co.Ltd., (1970) 27 STC 34, wherein, it has been held that there is no requirement that the selling dealer must also be a registered dealer. There, the Court also found that it was not disputed that the purchasing dealer was a registered dealer and the goods purchased were such as were mentioned in the Registration Certificate and had supplied requisite Form-C to the assessee. 9. The learned counsel for the petitioner further drew my attention to the following passage from the said decision, which reads as under:- "But on his failure to get himself registered, a dealer does not forfeit the right to be assessed at the concessional rate on his turnover of inter-state sales, provided other conditions referred to abov....

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....order passed by the check post authority directed the appellant to pay tax and get the product released. 5. The issue as to whether EMU Oil is a taxable commodity requires to be decided by the authority under the TNVAT Act. Even in the detention order, there is no clear indication as to how the check post authority has arrived at a conclusion that the EMU Oil is taxable under the TNVAT Act. We are therefore of the view that liberty should be given to the appellant to file revision petition before the jurisdictional Joint Commissioner. 6. We therefore grant liberty to the appellant to file a revision before the Joint Commissioner challenging the order passed by the Deputy Commercial Tax Officer, Pennaiyar Bridge Check Post, which is impu....

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.... 14. Thus, the only issue that survives for adjudication in this writ petition is whether the petitioner should be called upon to furnish Bank Guarantee for a sum of Rs. 2,93,760/- being twice the amount of tax payable in terms of Section 71(a) of the TNVAT Act, 2006 read with Section 72 of the TNVAT Act, 2006. 15. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. Admittedly, the petitioner is not registered under the provisions of the Central Sales Tax Act, 1956 for the sales effected by the petitioner from Tamil Nadu to a buyer in the erstwhile composite State of Andhra Pradesh in Hyderabad. 16. Since the petitioner is not an assessee with....