2022 (2) TMI 126

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.... Counsel for the Petitioner : Mr. Somisetty Ganesh Babu, Advocate Counsel for the Respondents : Mr. V. Maheswar Reddy, no.1 and 3 Government Pleader, Home. Counsel for the Respondent : Mr. Y. N. Vivekananda, no.2 Government Pleader, Commercial Tax.   ORAL JUDGMENT   (Per Hon'ble Mr. Justice Ahsanuddin Amanullah) Heard Mr. Somisetty Ganesh Babu, learned counsel for the peti....

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....lease the vehicle from their custody and pass...." 3. The petitioner claims to be the owner of vehicle which had been detained by the authorities on the plea that no document with regard to movement of the goods being carried by the vehicle i.e., granite slabs was produced when the vehicle was stopped for physical verification. 4. Learned counsel for the petitioner submitted that the petitio....

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....eyances in transit. Thus, it was contended that the law does not make any distinction between the conveyances and the goods and, in the present case, admittedly, no papers or documents were produced relating to the granite, which was subject to taxation under the A.P.G.S.T. Act, leading to a presumption that there was evasion and the authorities have rightly detained the vehicle in question. Furth....

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.... also be a matter of consideration under the provisions of the A.P.G.S.T. Act, as admittedly, it was the vehicle in question on which the finished granite was being transported and upon interception, valid papers have not been furnished till date. 7. Learned counsel further submitted that the Supreme Court, in the judgment dated 22.11.2019, in The State of Uttar Pradesh & others versus M/s.Kay ....