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2015 (10) TMI 2600 - KERALA HIGH COURTDetention of goods - the vehicles are brought only for the purpose of exhibition - no certification obtained from the assessing authority for the proposed exhibition or display under Sub-section (13)(i) of Section 16 of the Kerala Value Added Tax Act, 2003 - Held that: - It will be far fetched to interpret that provision to hold that if any vehicle is being brought into the State for the purpose of conducting exhibition, exchange mela or any prize scheme for sales promotion, such certification or permission has to be obtained from the assessing authority to which the dealer is subject, even before the vehicle is brought in for the purpose of the exhibition or exchange mela, as the case may be. Therefore, a certification under Section 16(13)(i) of the KVAT Act cannot be insisted upon at the time of entry of goods into the State, more particularly when the credibility of the goods under transit can be traced to a registered owner because the vehicle is already registered under the MV Act - the goods detained as per Ext.P9 shall be released on the appellant furnishing simple bond without sureties for the amount demanded. Appeal allowed - matter on remand - goods released on furnishing of simple bond.
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