9911796707
TMI Blog2013 (5) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... ds of the petitioner. - Petitioner challenged the department by filing this writ petition. Held that:- Court finds that the Goods needs not be detained any further and the same shall be released to the petitioner forthwith, on satisfying the security deposit to an extent of 50% as demanded either by cash or by Bank Guarantee or by way of immovable properties to the satisfaction of the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omers KKR Flour Mills placed a purchase order for the supply of 'VFFS machine' for their own use. Pursuant to Ext.P3 purchase order, the petitioner sent Ext.P4 specifying the terms and conditions of supply. It was accordingly, that the goods were despatched on the strength of Ext.P5 invoice dated 21.07.2012 specifying the total amount as Rs.10,25,500/-(Rupees ten lakhs twenty five thousand and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of works contract. As per bill consignor is not a registered dealer under works contract rate of KVAT Act, 2003. So an attempt of evasion of tax under the head works contract is suspected." Which in turn is challenged in this writ petition. 3. The learned counsel for the petitioner submits that the machine transported by the petitioner is to form part of the capital goods of the consigne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated in Ext.P6 is that there is an element of 'works contract' as well and this is discernible from Ext.P3 supply order stipulating the terms of payments and the condition incorporated in Ext.P4 as well. However, the actual position has to be unearthed in the course of adjudication proceedings. 6. Learned counsel also brought to the notice of this Court that though the security deposit initia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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