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TMI Blog2013 (3) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... pany, Nagpur and were to be delivered at their godown. In WP(C) No. 9439/11, petitioner states that the goods transported to Nagpur is for entrustment to a commission agent for sale. 3. The grievance in these writ petitions is that when the goods reached the check post, the consignments were detained on the ground that the value declared by the petitioners was lower than the floor rate fixed by the Commissioner of Commercial Taxes as per Ext.P4 in WP(C) No. 7028/11. It is in these circumstances the writ petitions were filed contending that the Commissioner did not have power under the KVAT Act to fix floor price in respect of betel nuts in question. 4. In so far as WP(C) Nos. 11428, 14093 and 14537/11 are concerned, in these cases also, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he traders had not objected to the same earlier, but were paying Advance Tax on the basis of floor value so fixed." Thus, it is on the basis of the powers under Section 47(16A) of the KVAT Act that the respondents are justifying the impugned action. 6. Section 47(16A) of the KVAT Act is the enabling provision and this section reads thus; "(16A) Notwithstanding anything contained in this Act or the rules made there under, the Commissioner may where he deems it necessary to prevent any evasion of tax, direct that the tax in respect of the sale of any evasion prone commodities, as may specified by him, shall be paid before the date prescribed for its payment under this Act." 7. The validity of this provision has been upheld b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oor rate cannot be said to be illegal. 9. In so far as these cases are concerned, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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