High Court of KeralaWP(C)/21713/2015disposed of

Sree Sakthi Paper Mills Limited v. Commercial Tax Inspector

2015-07-20Honourable Mr. Justice A.Muhamed Mustaque3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE MONDAY, THE 20TH DAY OF JULY 2015/29TH ASHADHA, 1937 WP(C).No. 21713 of 2015 (L) ---------------------------- PETITIONER :

---------------------- SREE SAKTHI PAPER MILLS LTD., EDAYAR, MUPPATHADOM.P.O., KOCHI-683 110, REPRESENTED BY ITS AUTHORISED SIGNATORY SRI.MAHADEVAN.A.S.

BY ADVS.SRI.S.ANIL KUMAR (TRIVANDRUM) SRI.K.S.HARIHARAN NAIR RESPONDENT(S):

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

1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, VELAMTHAVALAM, PALAKKAD DISTRICT,PIN-678 005

2. ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE-II, ERNAKUALM, KOCHI-682 015.

3. DEPUTY COMMISSIONER, COMMERCIAL TAXES, COMMERCIAL TAX OFFICE COMPLEX, PALAKKAD-678 002 BY SR GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20-07-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

sts

WP(C).NO.21713/2015 APPENDIX PETITIONER'S EXHIBITS:

P1 COPY OF THE REGISTRATION CERTIFICATE P2 COPY OF THE INVOICE DATED 13/07/2015 P3 COPY OF THE NOTICE DATED 14/07/2015 P4 COPY OF THE ORDER DATED 31/03/2010 ISSUED BY THE AUTHORITY FOR CLARIFICATION UNDER SECTION 94 OF THE KVAT ACT. P5 COPY OF THE REPLY DATED 15/07/2015.

RESPONDENT'S EXHIBITS:

NIL /TRUE COPY/ P.A.TO JUDGE sts

A.MUHAMED MUSTAQUE, J.

***************************************************************************** W.P.(C) No.21713 of 2015 ****************************************************************************** Dated this the 20th day of July, 2015

JUDGMENT

The petitioner is a registered dealer. The petitioner has approached this Court challenging Ext.P3 detention notice. The reason for detention is that in the invoice, freight charge was shown separately and it has not been given as a component of the sale for the purpose of tax.

Considering the facts and circumstances, I am of the view, the goods shall be released to the petitioner on executing a simple bond without sureties.

The writ petition is disposed of as above.

Sd/- A.MUHAMED MUSTAQUE, JUDGE ln