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TMI Blog2013 (3) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... at the floor rate fixed by the Commissioner should be mentioned in the delivery notes nor could the consignments have been detained at the check post for not declaring the value on the basis of the circulars issued. Therefore, the refusal to endorse the delivery notes cannot be approved. Therefore, these writ petitions deserve to be allowed. - W.P.(C) NOs. 7028, 9439, 11428, 14093 & 14537 OF 2011 - - - Dated:- 5-12-2012 - MR. ANTONY DOMINIC J. PETITIONER: BY ADV. SRI.GEORGE POONTHOTTAM RESPONDENT: R1 R2 BY GOVT. PLEADER SRI. S. SUDHEESH KUMAR JUDGMENT Issues raised in these writ petitions are common and therefore these cases were heard together and are disposed of by this common judgment. 2. Petitioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Act, 2003 the Commissioner may direct that the tax in respect of the sale of any evasion prone commodities as may be specified shall be paid before the date prescribed for the payment under this Act. As per Section 9(2) of the CST Act the provisions relating to payment of Advance tax in KVAT Act will also apply to those sales under CST Act. State's authority to collect tax includes all incidental powers to attain the objects, including collection of Advance Tax. Since sale of Arecanut and Kaliadakka is prone to evasion due to its under valuation, a floor rate was prescribed for the purpose of collections of Advance Tax from the dealers. The price fixed is only a provisional floor rate for the collection Advance Tax. Moreover the fl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Cashew Manufacturers and Exporters Association v. State of Kerala [(2012) 50 VST 199], where circular issued by the Commissioner of Commercial Taxes for cashew nuts and cashew kernels for collection of advance tax was upheld. However, in the judgment, it was held that floor rate fixed by circulars issued under Section 47(16A) of the KVAT Act can be relied on only for the purpose of levy of advance tax and that in cases where undervaluation is detected, the floor rate can be adopted as the guideline for initiating proceedings under the KVAT Act. 8. Going by the averments in the counter affidavit, the betel nuts have been identified as evasion prone commodities and power to fix floor rate in respect of such commodities has been confer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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