9911796707
TMI Blog1995 (10) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... l is at the instance of the Intelligence Inspector, Intelligence Squad No. IV, Agricultural Income-tax and Sales Tax, Palakkad, respondent in the original petition. Challenge in the original petition is against detention of 10 rolls of coaxial cables transported through South Eastern Roadways in Lorry No. KRH 7263. Exhibit P3 notice issued under the provisions of section 29-A(2) of the Kerala General Sales Tax Act, 1963 is sought to be quashed. Along with the original petition the petitioner filed C.M.P.No. 29024 of 1995 seeking an interim relief to release the goods unconditionally. 3.. On September 26, 1995 the appellant intercepted a lorry of M/s. South Eastern Roadways bearing registration No. KRH 7263 at mannathukavu near Palakkad ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nged to an entirely different company, M/s. Siti Cable Network Private Limited. The transaction was found involving inter-State movement of goods. If goods are to be transported on stock transfer basis sales tax registration under the provisions of section 13 of the Kerala General Sales Tax Act, 1963, was essential and also the registration under the Central Sales Tax Act, 1956. Exhibit P2 lorry receipt showed the consignee's address not as the petitioner's branch at Kochi nor as M/s. Siti Cable Network Private Ltd., but as Shri Sadiq Ali. It was under these circumstances exhibit P3 notice was issued demanding security to the tune of Rs. 3,37,166 for release of goods, being double the amount of tax sought to be evaded. Pursuant to the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods are to come under item No. 120, then the tax will be at the rate of 20 per cent. According to the Revenue, the goods transported would come under item No. 120. Learned counsel appearing on behalf of the respondent herein submits that the goods cannot be an article coming under any of the items. This is a matter which has to be decided by the statutory authority for the first instance after giving proper opportunity to the respondent herein. But, in the meanwhile, there will be an interim direction to the appellant herein to release the goods covered by exhibit P3 to respondent herein on its executing a bank guarantee to the extent of 50 per cent of the amount directed to be given as security under exhibit P3. Appeal stands all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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