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2013 (3) TMI 59 - HC - VAT and Sales TaxConsignments detained as the value declared by the petitioners in respect of betel nuts was lower than the floor rate fixed by the Commissioner of Commercial Taxes - KVAT Act - Held that:- Petitioners specifically aver that these are imported goods, and that they have no local sales in Kerala and the goods are taken out of the State on consignment basis. Therefore, as far as their transactions are concerned, there is no implication of tax justifying the demand for advance tax from them. If that be so, in the nature of the transactions undertaken by the petitioners, there is no warrant for insisting that the floor rate fixed by the Commissioner should be mentioned in the delivery notes nor could the consignments have been detained at the check post for not declaring the value on the basis of the circulars issued. Therefore, the refusal to endorse the delivery notes cannot be approved. Therefore, these writ petitions deserve to be allowed.
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