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2016 (7) TMI 219 - KERALA HIGH COURTDetention of movement of goods (consignment) accompanied by the Invoice to unregistered dealers in the Form No.8 or Form No.8B - petition prays to declare that the invoice to be raised on effecting sales to unregistered dealers in terms of Rule 58(10) of the Kerala Value Added Tax Rules, 2005 are in Form No.8 - Kerala Value Added Tax Act, 2003 (KVAT) - Held that:- there cannot be any doubt regarding the workability of the Rule. “End customer” is apparently a person who purchases a product for his own use or is not purchased for resale. If the petitioner or like persons are satisfied that a product is purchased for end use, necessarily they can issue invoice under Form No.8B. Whereas, if the petitioner or like persons are satisfied that the purchase is not for an “end customer”, they are entitled to issue invoice under Form No.8 It is not an instance where the goods can be detained. It is always open for the officer concerned to make an adjudication without detaining the goods in any manner. The respondent authority shall not detain the goods merely for the reason that the invoice form used is either Form 8 or Form 8B, as far as unregistered dealer is concerned. However it shall be open for the respondents to take appropriate proceedings in accordance with law.
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