HC orders refund of excess compounding fees levied under TNVAT Act

EX/ST/VAT: Where petitioner had purchased a wind energy gearbox and had directly consigned to a site office from where wind energy gearbox was to be installed for its customer along with goods equipments but goods along with vehicle were detained at Commercial Tax Office on ground that since petitioner did not have registration for site office, transportation was improper and without payment of duty and,

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