GEETA MONITORS PRIVATE LIMITED Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) THE petitioner is aggrieved by the detention of goods in the check post as evidenced by Exhibit P7 notice.

(2.) THE learned Senior Counsel for the petitioner submitted that the petitioner is a registered dealer under the Central Sales Tax Act on the file of the Assistant Commissioner of Commercial Taxes, Local VAT Office-130, Bangalore holding the certificate of registration in Form B dated 9.6.1988. True copies of the required certificates have been produced as Exhibits P1 and P2. THE petitioner deals in electronic components as listed in the Registration Certificates.