2026 (7) TMI 1343

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....s. 17882 & 17883 of 2022 - -<br>CST, VAT & Sales Tax<br>Hon&#39;ble Mr Justice Senthilkumar Ramamoorthy For the Petitioner : Mr. P.Rajkumar For the Respondents : Ms. Amirta Poonkodi Dinakaran Government Counsel (Tax) ORDER The petitioner is a goods transport agency, which transported goods through the State of Tamil Nadu without obtaining a transit pass under Section 70 of the Tamil Na....

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....idence that the goods were sold in Pudhucherry upon being released and not within the State of Tamil Nadu. Without considering these aspects, he submits that both tax and penalty were imposed under Section 72(1) (a) of the TNVAT Act. 3. Ms. Amirta Poonkodi Dinakaran, learned Government Counsel (Tax), responded to the submissions by pointing out that the petitioner failed to appear upon receipt ....

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....e, after their entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that the goods have actually moved out of the State, shall be on the owner or person incharge of the goods vehicle who originally brought the goods into the State. Explanation.-In a case where a goods vehicle owned by a person is hired for transportation of goods by s....