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M/s. KUTTUKKARAN TRADING VENTURES Versus THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM AND OTHERS

2016 (7) TMI 219 - KERALA HIGH COURT

Detention 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 hi .....

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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. - W.P.(C).No.31686 of 2013 - Dated:- 8-6-2016 - MR. A.M.SHAFFIQUE, J. FOR THE PETITIONER : ADVS.SRI.JOSE JOSEPH, SRI.AJAY V.ANAND FOR THE RESPONDENT : GOVERNMENT PLEADER SRI.BOBBY JOHN JUDGMENT This writ pe .....

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petitioner, a registered dealer, has approached this Court, since an attempt on the part of the petitioner to seek a clarification under Section 94 of the KVAT Act, 2003 was rejected by the clarifying authority on the ground that the clarification sought for, does not come under the purview of Section 94(1). 3. The issue projected by the petitioner is with reference to the workability of Rule 58(10) of the KVAT Rules, 2005. The petitioner submits that the petitioner used to effect sales to regis .....

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aking separate views with reference to the very same issue, clarification had been sought, which came to be rejected. It is in the said circumstance that this writ petition has been filed. 4. Rule 58(10)(i&ii) reads as under : (i) a manufacturer, and a trader who effects sale to a person other than an end customer be in Form No.8; (ii) a trader effecting sale to an end customer be in Form No.8B 5. A bare reading of Sub Clause (i) indicates that if the sale is to a person other than an end cu .....

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customer or not. It depends upon the facts of each case. But as far as Sub Clause (ii) of Section 58(10) is concerned, when an invoice is drawn in favour of an end customer, Form No.8B shall be used. 6. The learned Government Pleader submits that there might be certain instances where even dealer who procures one or two items can be an end customer, which will depend upon the facts and circumstances of each case. Reference is made to Forms 8 and 8B to contend that as far as dealers are concerned .....

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