2013 (3) TMI 182

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..... GMENT   Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.   2. Detention of a Fork lift as per Ext.P5 is challenged in this writ petition. Irregularity on the basis of which detention has been ordered is also mentioned in the notice.   3. Mainly there are two allegations. One is that the documents verified show that the .....

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..... achinery 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.   5. Taking note of the above, .....

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