ST MARRYS CASHEW FACTORY Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner is a businessman of Kerala dealing in raw cashewnuts and having a factory in Tamil Nadu and purchasing raw cashewnuts in Andhra. While the petitioner was transporting by road on lorry, TNK 6778, raw cashewnuts which he had purchased in Andhra without paying purchase tax, the lorry was intercepted, seized and detained at Nellore on 21/09/1984 by the commercial tax authorities. THE authorities had seized the goods on the ground that the goods have not suffered purchase tax. It is never in dispute that the first purchase of raw cashewnuts was subject to payment of purchase tax and that these purchases made by the petitioner from Andhra are liable to payment of such tax, and that no tax has been paid on them. THE petitioner, therefore, applied to the authorities in writing expressing

(2.) WRIT petition dismissed.