Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 182 - KERALA HIGH COURTDetention of a Fork lift - the documents verified show that the sale is from Cochin and therefore, there was no reason to effect sale against C-Form - Held that:- Purchase order was placed at the Pune Office of the manufacturer and that it was from Pune, the sale in question was effected. Certificate of registration did not authorize to purchase the machinery in question - Ext.P4 is the certificate of registration. Although machinery and parts are also authorized to be dealt with by the petitioner, it is a matter to be enquired into whether the description of the goods will cover the nature of the machinery. Therefore, in any event, adjudication as contemplated under Section 47 of the KVAT Act is warranted - direct that pending such adjudication, Fork lift detained shall be released to the petitioner subject to the petitioner furnishing Bank guarantee for the security demanded.
|