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TMI Blog2016 (7) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... hat a product is purchased for end use, necessarily they can issue invoice under Form No.8B. Whereas, if the petitioner or like persons are satisfied that the purchase is not for an “end customer”, they are entitled to issue invoice under Form No.8 It is not an instance where the goods can be detained. It is always open for the officer concerned to make an adjudication without detaining the goods in any manner. The respondent authority shall not detain the goods merely for the reason that the invoice form used is either Form 8 or Form 8B, as far as unregistered dealer is concerned. However it shall be open for the respondents to take appropriate proceedings in accordance with law. - W.P.(C).No.31686 of 2013 - - - Dated:- 8-6-2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drawing invoice against unregistered dealers in Form No.8B. Such goods were also detained by certain other officers stating that the invoice form should be Form No.8. When different officers were taking separate views with reference to the very same issue, clarification had been sought, which came to be rejected. It is in the said circumstance that this writ petition has been filed. 4. Rule 58(10)(i ii) reads as under : (i) a manufacturer, and a trader who effects sale to a person other than an end customer be in Form No.8; (ii) a trader effecting sale to an end customer be in Form No.8B 5. A bare reading of Sub Clause (i) indicates that if the sale is to a person other than an end customer , it shall be in Form No.8. N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice under Form No.8B. Whereas, if the petitioner or like persons are satisfied that the purchase is not for an end customer , they are entitled to issue invoice under Form No.8. If at all there is any such ambiguity for any of the officers, I am of the view that it is not an instance where the goods can be detained. It is always open for the officer concerned to make an adjudication without detaining the goods in any manner. If they have any doubt, it has to be considered and decided in appropriate proceedings. In such circumstances, this writ petition is disposed of as under : (i) It is declared that invoice raised for effecting sales on registered and unregistered dealers who purchase goods for resale shall be in Form No.8. (ii) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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