Karnataka High Court
M/S Apollo Tyres Ltd vs The Addl Commissioner Of Commercial ... on 18 March, 2010
Bench: K.L.Manjunath, H.S.Kempanna
EN THE HIGH COURT OF KARNATAKA AT BANGELORE DATED THIS THE 18" DAY OF MARCHDD2§1D;D, PRESENT THE HON'BLE Mm.JUsTiCE K L.M; JUNAT$_D AND THE HON'BLE MR.JUsf;CE H.sDgEMPANHAVV s.T;Afuo.5/2oD9-X BETWEEN: M/S. APOLLO TYRES LIMITED? RANJANGAON, RAGAR ROAD TAL.sHIRURvD;sTRIcT:;} PUNE « 41zj2¢9_ .' ' BRACH OFFICE *HD _,_°. ;' No'8/90,D9AM9AMAHAvIJRoAD BANGALORE a 55E=004}- "" REPRESENTEDfB¥"K,SQMASHEKARAN ZONAL COMERCIAL MANAGER & PA HOLD3RL APPELLANT ADD)' , 3 THE ADD1TIoNAL COMMISSIONER '*,"D§ COMMERCIAL TAXES, -. . ZONE 1 VANIJAYA THERIGE KARYALAYA "g GAmDaINAGAR 'HBANGALORE -- 560 009. RESPONDENT
{By SMT. GEETHA MENON,GOVT. ADVOCATE) tubes and flaps, etc. The manufacturing cempany unit is situated in Pune. Accozding to assessee, the assessee_f"u was * transporting tubes from Pune to Kexalé.under_u two invoices. The consignmentf reached Vatq~ Chikodi check post, when thendbcuments_weped Checked, it was noticedw that teutliofi two inveices, in one of*tfie tnfigéde the address of the consignee _as psh§gn;_3; tag jbranch at Vadodhar, _dujaf§tJsp§QA E tie tméround that consignmentxpwasp pertaining }to Gujarat, was wrangiyl r¢mo§e&§gth£a§gh "the check post of Karnatakatvp The. Cheat: post authority" seized
-- the ageedsp aieng "with _____ the documents. The VW§sseesee"sent_a detailed reply. The reply was net dcbnsgdeiffii by' the check pest authority. 'Thexeafiterg the_ assessee filed an appeal 'up fiefexe the appekiete authority. The appeiiate "authority considering that the Consignment was u"acteally sent from Pune to Thrissur, Kerala, by oversight address Of the consignee has been wrengiy shown as Gujarat address, granted €%, inmpart and the matter is reminded. to the Additional Commissioner of Commerciai 'Té3é§K for the fresh consideration in accordanéepwith-- law.
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