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TMI Blog2014 (5) TMI 1056X X X X Extracts X X X X X X X X Extracts X X X X ..... eness of transaction – Penalty under section 70B was imposed as goods were shown for personal use whereas it was for commercial use –Tribunal vide impugned order upheld order revoking penalty – Held that:- section 70B contemplates that any person bringing goods from outside State projecting purchase as one for its own use and utilising goods so brought otherwise than for own use shall, without pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Kerala. The respondent assesse is a hospital. It purchased one DXICT scanner with accessories from M/s. Wipro GE Health Care Pvt. Company, Bangalore. The same was transported in vehicle bearing No. KA.02 AA/5414 through Commercial Taxes, Check-post, Muthanga on the strength of form 16 (certificate of ownership). Notice was issued under section 47(2) of the Kerala Value Added Tax Act (hereinaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utside the State declaring it as for own use.-Any person bringing goods from outside the State declaring it as for own use and has used the goods so brought otherwise than for own use, shall, without prejudice to any other provisions in this Act, be liable to pay by way of penalty, an amount not exceeding thrice the amount of tax due on such goods. According to the learned Government Pleader, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the assessee is admittedly a hospital. The assessee has procured goods, no doubt, giving declaration under form 16. The fact that the declaration given under form 16, in our view, would not have any bearing on the decision rendered in this case. It is not a case as if the respondent-assessee after giving such declaration and after bringing goods in the State has not used them for its own use. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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