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2014 (5) TMI 1056 - KERALA HIGH COURTGoods for commercial use indicated as for personal use – Imposition of Penalty – Respondent-Assesse purchased scanner with accessories, same was transported on strength of form 16 – Notice was issued under section 47(2) of Kerala Value Added Tax Act by Commercial Tax Inspector suspecting genuineness of transaction – Penalty under section 70B was imposed as goods were shown for personal use whereas it was for commercial use –Tribunal vide impugned order upheld order revoking penalty – Held that:- section 70B contemplates that any person bringing goods from outside State projecting purchase as one for its own use and utilising goods so brought otherwise than for own use shall, without pre judice to any other provisions in Act, be liable to pay by way of penalty –Fact that when person make use of goods it may generate profit, will not detract from use being its own use though word “commercial” figures in heading of section 70B – What is required for attracting section 70B is bringing goods from outside State declaring it for own use, but not using it for own use – In such circumstances, no reason to take different view than view taken by appellate authority and as affirmed by Tribunal – Decided against revenue.
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