SHIVA POLYMERS Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) This Writ Petition is filed praying to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings in G.D. No. 75/2012-13 dated 16.11.2012 and quash the detention order as illegal and direct the respondent to release the goods detained. Mr. Aditya Reddy, learned Government Advocate (Tax) takes notice for the respondent. By consent the writ petition is taken up for final disposal.

(2.) The writ petition is filed challenging the goods detention notice dated 6.11.2012 stating that it is contrary to the clarification issued by the Commissioner of Commercial Taxes, Chennai in Circular Acts Cell-IV/69980/2000 dated 23.11.2000. The relevant portion reads as follows:-

(3.) The plea of the petitioner is that the goods are imported and transferred to Pondicherry. Therefore, the above clarification will apply. To support this plea, the petitioner relies upon Section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006, which provides that after repeal of the Tamil Nadu Act 14 of 1970 all Rules, Regulations, notifications, clarifications or orders made or issued under any of the provisions of the Act 14 of 1970 and continuing in force on the date immediately before the commencement of this Act shall continue in force. However, Section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006, also provides that the same will be applicable so far they are not inconsistent with the provisions of the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of 2006). This plea is not tenable in view of Section 70(2)(a) of the Tamil Nadu Value Added Tax Act, 2006, which clearly provides that when any goods specified in the Sixth Schedule, are sold or consigned or transferred by any goods vehicle to another State from any place within the State, the seller or consignor or transferor of the goods shall obtain a transit pass in the prescribed form and in the prescribed manner, from the assessing authority and produce the same at the time of crossing the check post.