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Philips India Ltd. Versus The Commercial Tax Inspector

2016 (1) TMI 88 - KERALA HIGH COURT

Detention of consignment - Held that:- 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 woul .....

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, the liability to pay CST, if any, could arise only in the State of Tamilnadu and not in the State of Kerala. - I direct the respondent to release the goods and the vehicle to the petitioner, on the petitioner furnishing a simple bond without surety .....

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ent, untrammelled by the observations in this judgment - Petition disposed of. - WP (C). No. 28017 of 2015 (B) - Dated:- 16-9-2015 - A. K. Jayasankaran Nambiar, J. For the Appellant : Sri Joseph Jerard Samson Rodrigues And Sri Rovin Rodrigues For the .....

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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 security deposit demanded in the detention notice as a c .....

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e across the Bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P9 detention notice, it is seen that the objection of the respondents is essentially that, the petitioner who claimed to have imported the goods into .....

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ct 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 .....

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