High Court of KeralaWP(C)/13958/2015disposed of

Royal Agencies v. Intelligence Inspector

2015-05-12Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 12TH DAY OF MAY 2015/22ND VAISAKHA, 1937 WP(C).No. 13958 of 2015 (T) ---------------------------- PETITIONER:

------------------- ROYAL AGENCIES, BASIN ROAD, ERNAKULAM, COCHIN - 31.

(REPRESENTED BY MG.PARTNER JAYESH ANTONY) BY ADVS.SRI.K.N.SREEKUMARAN SRI.P.D.UNNIKKANNAN NAIR RESPONDENT(S):

--------------------------

1. INTELLIGENCE INSPECTOR, COMMERCIAL TAX SQUAD NO.II, MATTANCHERRY AT KARUKUTTY, CAMP AT COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD - 676 622.

2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK, WALAYAR, PALAKKAD - 676 622.

BY GOVERNMENT PLEADER SRI.LIJU.V.STEPHEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12-05-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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WP(C).No. 13958 of 2015 (T) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS:

------------------------------------- EXHIBIT P1.

TRUE COPY OF THE TIN CERTIFICATE UNDER THE KVAT ACT ISSUED TO THE PETITIONER.

EXHIBIT P2.

TRUE COPY OF THE INVOICE NO.23027143 DATED 30.04.2015 ISSUED BY M/S.BIO PAC INDIA CORPORATION LTD. UT OF D & NH. EXHIBIT P3.

TRUE COPY OF THE PRINT OUT OF FORM 8F WITH TOKEN NUMBER 32071740794/2015-16/12 ACCOMPANYING THE GOODS. EXHIBIT P4.

TRUE COPY OF THE NOTICE NO.OR 45/15-16 DATED 04.05.2015 ISSUED BY THE 1ST RESPONDENT TO PETITIONER.

EXHIBIT P5.

TRUE COPIES OF 3 SAMPLE SALE INVOICES ISSUED BY THE PETITIONER TO VARIOUS PARTIES.

RESPONDENT(S)' EXHIBITS:

- NIL --------------------------------------- /TRUE COPY/ P.S. TO JUDGE mbr/

A.MUHAMED MUSTAQUE, J.

========================= W.P(C).No.13958 of 2015 ============================ Dated this the 12th day of May, 2015

JUDGMENT

Petitioner is a dealer in disposable plates and allied items made of paper, plastic and thermocol, registered under the KVAT & CST Acts. Aggrieved by detention of his goods by the respondents alleging misclassification, petitioner approached this Court.

Considering the classification of the petitioner's goods as disposable plates made of thermocol, I am of the view, only issue is regarding showing the percentage of tax leviable in the declaration and therefore, petitioner's goods shall be released on executing a simple bond.

The Writ Petition is disposed of.

Sd/- A.MUHAMED MUSTAQUE, JUDGE.

Sbna/12/05/15