2013 (7) TMI 269

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r is a dealer in live chicken registered under the Pudussery Value Added Tax Act. He is transporting live chicken from Tamil Nadu and Karnataka through Kerala State. In terms of Section 48 of the Kerala value Added Tax Act, on entry of the vehicles in Kerala, transit passes are issued in Form 7(B), which are to be delivered at the exit check post. Failure to do will result in proceedings under th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ructions, submits that the Kerala Tax Authorities do not insist that the dealer transporting taxable goods, like live chicken as in this case, through Kerala State for delivery elsewhere, should indicate on the delivery notes in Form JJ, the value of the goods, at the rate as prescribed by the Commissioner, under Section 47(16A) of the KVAT Act.   4. From the submissions thus made by the lea .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X