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2019 (3) TMI 23 - HC - VAT and Sales TaxImposition of penalty u/s 47(6) of the Kerala Value Added Tax Act, 2003 - penalty imposed for the reason of the defect noticed being technical, insofar as the goods being not accompanied with any document in support of the 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. It cannot be said that the goods are not saleable commodities - The finding of the Tribunal was that the goods were not notified and not a fast moving saleable item. It was held that Form-8F was uploaded from Cochin only, since the consignment was taken to Cochin for reason of the short-form of the destination having been noted as 'COK', which actually had to be 'CJB'. It was held by the Tribunal, that it was the mistake of the transporter, since the invoice was issued specifically to M/s.Madurai Tuticorin Express Way Ltd., Tuticorin Road, Project Camp at KM 216, Sinthalakar, Ettavapuram – 628902. The findings of the Tribunal cannot be sustained - revision allowed.
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