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TMI Blog2021 (7) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... : BY SR.GOVT.PLEADER SRI.MOHAMMED RAFIQ RESPONDENTS/ PETITIONERS IN W.P.(C) : BY ADV. A. KUMAR JUDGMENT Bechu Kurian Thomas, J. Respondents in this appeal had filed the writ petition challenging the detention of the 'RANGE ROVER' motor vehicle belonging to the 2nd respondent while being transported from Coimbatore to Thiruvananthapuram as 'used personal effect' of the 2nd respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the impugned judgment, the vehicle detained by Ext.P7 and P8 had been released to the 2nd respondent. 5. The only reason stated for detaining the goods was that it was transported without the e-way bill. It must be remembered that goods that are classifiable as used personal and household effect falls under Rule 138(14) (a) of the Kerala Goods and Services Tax Rules, 2017 and are exempted from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthuchery; then there could not have been a detention under Section 129, since then there would have been no question of uploading of e-way bill. We cannot also comprehend how an intra-State sale would be converted to an inter-State sale merely for reasons of it being transported in carriage A..........The incidence of tax is on the supply and not on the nature of transport. There is no distinct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as run only negligible distances are to be categorized as 'used personal effects'. We are in respectful agreement with the observations of this Court in the aforesaid decision. The facts in the present appeal is similar if not almost identical to the facts in the above referred decision, except for the change in place from Puthuchery to Coimbatore. In the circumstances, we are of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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