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M/s. Tata Hitachi Construction Machinery Company Limited Versus The Commercial Tax Inspector

2016 (9) TMI 120 - KERALA HIGH COURT

Demand of security deposit - detention of consignment – mandatory Form-15 was not accompanied – suspection that the consignment was for sale – Held that: - The statute clearly says that the transport has to be accompanied by either a tax invoice or d .....

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tered dealer and goods are being taken by way of stock transfer as evident from 8 F of Declaration, the goods can be released on condition of the petitioner remitting 25% of the amount – simple bond required for the balance amount. - WP (C). No. 2237 .....

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r consigned by the petitioner had been detained and the petitioner is called upon to remit an amount of ₹ 6,38,000/-. It is stated in Ext.P7 that on verification of the documents, the mandatory document, viz; Form 15 (delivery note) is not acco .....

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ngalore. Invoice had been drawn as Ext.P1 and the particulars had been stated in Form No.8, which is consignment of declaration showing the same as Excavators and parts. 3. It is submitted that there is no mandatory requirement of producing the deliv .....

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nt Pleader submits that the delivery note in Form 15 is mandatory in terms of Section 46 (3) of the Act and Rule 58 (16) of the Rules. It is pointed that though a copy of the invoice had been produced as Ext.P1, it is not a tax invoice and therefore, .....

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port within the State across or beyond the notified area any consignment of goods exceeding such quantity or value, as may be prescribed, by any vehicle, unless he is in possession of, - (a) either a tax invoice or delivery note or certificate of own .....

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as may be prescribed. Ext.P1 is apparently not a taxable invoice as there is no entry regarding payment of tax. The delivery note is admittedly not produced. Then the only question is whether there is any document produced regarding certificate of ow .....

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