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TMI Blog2013 (1) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... of appropriate adjudication proceedings. But, for that reason, the goods need not be detained any further and the same shall be released to the petitioners forthwith, on satisfying 1/3rd of the security deposit demanded - W.P.(C). No.18979 of 2012 - - - Dated:- 13-8-2012 - P.R. RAMACHANDRA MENON, J. PETITIONER: BY ADV. SRI. C.K. SREEJITH RESPONDENT: BY SR. GOVT. PLEADER SMT.SHOBA ANNAM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the supply of goods and no works contact as doubted or apprehended by the respondents is actually in existence. It is also stated that the erection is to be effected by the employees of the first petitioner and as such, the absence of any registration to the second petitioner/consignor is of no consequence. 3. The learned Government Pleader however submits that the involvement of erection a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signee as per purchase order No. MEESPL 007/12-13 dt 27/6/2012. As per the purchase order, it is clearly specified that the final payment is made only after the erection and commissioning at the site of the consignee. Hence there is a works contract element is here i.e. the actual transfer of the goods was take place within the State of Kerala. Hence the consignor must be registered under KVAT Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same shall be released to the petitioners forthwith, on satisfying 1/3rd of the security deposit demanded in Ext.P4 and P6 either by way of cash or by way of Bank Guarantee and on executing a 'simple bond' without sureties jointly by the petitioners for the balance amount. This shall be without prejudice to the rights and liberties of the respondents to proceed with the adjudication proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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