TMI Blog2019 (3) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... transport from Cochin to Tuticorin - Held that:- It cannot be said that the defect was only technical in nature. The goods were declared at the Walayar Check Post and brought to Cochin, the destination as understood by the transporter itself. If the transport had been to Tuticorin, then necessarily, there should have been a transit pass taken from Walayar and surrendered at Amaravila Check Post. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : ADV. V. K. SHAMSUDHEEN, SR. GOVERNMENT PLEADER For The Respondent : ADVS. SRI. JACOB CHACKO AND SRI. C. A. JOJO ORDER Vinod Chandran, J . The question of law arising from the Revision is re-framed as follows:- Whether the Kerala Value Added Tax Appellate Tribunal (Tribunal) was correct in having found that no penalty is leviable under Section 47(6) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their warehouse at Cochin, the mistake was noticed. The goods were then consigned to Tuticorin and while passing Amaravila Check Post, the same was detained. 3. It cannot be said that the defect was only technical in nature. The goods were declared at the Walayar Check Post and brought to Cochin, the destination as understood by the transporter itself. If the transport had been to Tuticorin, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsignment originated from Cochin and was going to Coimbatore, which indicates sale of goods from the State of Kerala to the State of Tamilnadu. There is no tax invoice supporting the transport from Cochin to Coimbatore. If the goods were intended to be transported through the State of Kerala to another State, then transit pass ought to have been taken from the entry check post and the same surren ..... X X X X Extracts X X X X X X X X Extracts X X X X
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