2013 (7) TMI 269

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..... t for by the petitioner. Therefore, the respondents are directed to issue transit passes to the petitioner subject to the eligibility, only in accordance with law and in the light of the findings herein before. - W.P(C) No. 12611 of 2012 - - - Dated:- 1-6-2012 - MR. P.R.RAMACHANDRA MENON J. PETITIONER: BY ADV. SRI.R. SURENDRAN RESPONDENT: R1 TO R3 BY SR. GOVT. PLEADER SMT. SOBHA ANNAMMA .....

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..... wn and that the value so shown should be the floor value fixed by the Commissioner for Commercial Taxes, exercising his power under Section 47(16A). This according to the petitioner, causes prejudice to him in as much as despite the fact that invoice value is much less than the floor value, the value shown in the delivery note is adopted by the assessing authorities for assessment purposes. 3. T .....

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..... ayer in the writ petition to direct the respondents to issue transit pass indicating the price shown in the invoice issued by the dealer. So long as, the 'floor rate' fixed under Section 47(16A) of the KVAT Act remains in force, the respondents cannot be directed to issue transit pass indicating the invoice value as sought for by the petitioner. Therefore, the respondents are directed to issue t .....

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