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2009 (8) TMI 1106 - KERALA HIGH COURTWhether the Commissioner is authorised to issue the impugned circulars fixing the "minimum sale price" for calculating the advance tax realisable under section 47(16A) of the Kerala Value Added Tax Act, 2003? Whether the sale price fixed in respect of "live chicken" as involved in W.P. (C) No. 17708 of 2008 and that of "timber" involved in other cases is based on the actual market value and legally reckonable, for quantifying the advance tax? Held that:- Every bona fide dealer, who is promptly submitting the returns every month as specified, is entitled to obtain the green cards and on such an event, there is absolutely no liability to pay any advance tax at the check-post for clearing his goods. The petitioners herein, having an opportunity to obtain necessary "green cards" as contemplated under section 19A, read with rule 21A and thus to cross the check-post/ border without any necessity to pay the advance tax or else to remit the advance tax as assessed by the assessing authority on the basis of the invoice/bill price + transportation charges and other amounts as specified in circular No. 53/06, it can never be said that the petitioners are left with "no remedy" because of the fixation of the sale price by the Commissioner vide the impugned circular 28/08 dated June 19, 2008. The contention raised in this regard miserably fails and it is only to be rejected. Thus all the contentions raised by the petitioners against the impugned circulars fixing the "sale price" of "live chicken" and "timber" (exhibit P4 circular/order No. Cl-70910/04CT dated May 15, 2008 in W.P. (C) No. 17708 of 2008 and circular No. 28/2008 dated June 19, 2008 in other cases) are devoid of any merit. The challenge against the above circular/order fails and the validity is upheld as not assailable. Appeal dismissed.
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