Breif Issue :

Issue Involved –

Whether the detention of goods and vehicle by the Competent Authority on ground that transaction between parties was supposedly a stock transfer and was not a sale, since there was no transfer of ownership of goods to consignee was justified?

Fact of the Case –

• Competent Authority had detained goods of assessee under transport and also vehicle on ground that transaction between parties was supposedly a stock transfer and was not a sale, since there was no transfer of ownership of goods to consignee.
• Assessee filed writ petition seeking relief in this regard on the ground that definition of supply under section 7 was not confined to transactions of sale but included transfer for other purposes also, therefore, detention of goods and vehicle was unjustified.