2017 (2) TMI 1519

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....831 of 2017 - -<br>CST, VAT & Sales Tax<br>Mr. Rajiv Shakdher, J. For the Petitioner : Mr. Nallathambi for M/s. Karunakar. For the Respondent : Mr. K. Venkatesh Government Advocate. ORDER 1. At the outset, the learned counsel for the petitioner says that he does not wish to press the writ petition against respondent nos.2 and 3. Accordingly, respondent nos.2 and 3 are dropped from the ....

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....e given hereunder: Invoice No. Date Value in Rs. 0040 31.12.2016 12,24,615/- 0043 30.01.2017 5,62,570/- 5. Admittedly, while the invoices qua subject goods were generated on 31.12.2016 and 30.01.2017, they were moved only on 07.02.2017. 5.1. It is, in these circumstances, that the subject goods were detained by the respondent. 6. Learned counsel for the petition....

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....itioner. 9. Accordingly, having regard to the facts and circumstances of the case, coupled with the fact, that the petitioner offers to pay one time tax, I am inclined to direct the release of subject goods. Consequently, upon payment of one time tax, by the petitioner, equivalent to the sum of Rs.2,98,013/-, the respondent will, forthwith, release the subject goods to the petitioner. 10. Ne....