9911796707
TMI Blog2012 (10) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.2 lakhs by marking lien on fixed deposit receipt. However, the first respondent issued Ext.P3 notice proposing to reject the applications and notice to the extent, it is relevant, reads thus: "On enquiry, it is revealed that you have got only one rented room for doing business in the live chicken which is not enough to stock the commodity dealt with. As the business intended to effect inter- state sale, it is pertinent to note the live chicken are a non-taxable item in states like Tamil Nadu and Karnataka, the neighboring states of Kerala, there is no possibility of getting 'C' form against the sales that would be effected by you. As such it can be presumed that you have sell the goods at higher rate of tax @ 13.5%, for which there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in those states. Therefore, your goodself presumed that the application filed for getting registration under the CST Act is not appear to be genuine and hence your goodself has proposed to reject both the applications filed under the KVAT Act as well as under the CST Act. While alleging the above reason your goodself also failed to note that the application for Registration under the CST Act was filed for facilitating to purchase Live Chicken from Tamilnadu and also for selling it to various dealers at MAHI, where it is a Taxable item and we are already having orders for supplying the goods from MAHI dealers. 3. The matter was considered and the first respondent rejected the application of the petitioner as per Ext.P5. In Ext.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant to set aside the proposal conveyed, the objections filed by the applicant are overruled and the following orders are passed. It is challenging Ext.P5 and seeking consequential reliefs, this writ petition is filed. 4. Reading of Ext.P3 shows that there are two reasons stated for the proposal to reject the application. First one is that the petitioner has only one rented room, which is not enough to stock the commodity dealt with. The other reason stated is that since live chicken is not taxable in Tamil Nadu and Karnataka, the petitioner will not get 'C' Form on such sales. Answering these statements in Ext.P3, in his reply Ext.P4, the petitioner stated that he does not intend to store the live chicken and will only divert/transship t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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