2016 (1) TMI 88

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..... JUDGMENT The Petitioner, who is a registered dealer under the KVAT Act is aggrieved by Ext.P9 notice issued to him detaining a consignment of medical equipment that was being transported at the instance of the petitioner to a consignee in Kerala was detained by the respondent. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the s .....

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..... he CST Act in Chennai. The goods were detained on the assumption that, the consignment comprised of goods that had evaded CST, and therefore, there was a possibility of evasion of tax in Kerala as well. Counsel for the petitioner would submit that, it is not in dispute that, the consignee in Kerala had produced Form 16 declaration stating that the goods were purchased for the own use of the consig .....

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