9911796707
TMI Blog2015 (10) TMI 2600X X X X Extracts X X X X X X X X Extracts X X X X ..... ala Value Added Tax Act, 2003 - Held that: - It will be far fetched to interpret that provision to hold that if any vehicle is being brought into the State for the purpose of conducting exhibition, exchange mela or any prize scheme for sales promotion, such certification or permission has to be obtained from the assessing authority to which the dealer is subject, even before the vehicle is brought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ma Eapen, Senior Government Pleader, for the respondents. ORDER Heard the learned counsel for the appellant and the learned Senior Government Pleader for the Department of Commercial Taxes. 2. The appellant, a partnership firm, challenges a decision of the learned single Judge refusing to interfere with a detention order issued by the Commercial Tax Inspector at Walayar Checkpost. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the tax assessable on the total value of the three vehicles amounting to ₹ 5,40,00,000/-. One thing is certain; the vehicles registered in the name of M/s.Jaguar Land Rover India Limited or M/s.Tata Motors Limited would not be sold as if it is a sale by a dealer in Kerala through an Agent in the showroom. It will always be a second sale. More importantly, the fundamental objection noted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requires only that a dealer conducting exhibitions, exchange melas or any prize schemes for sales promotion has to obtain a written permission from the assessing authority with whom that dealer is registered, and the dealer is required to exhibit that permission at a conspicuous place where the exhibition or exchange mela or prize scheme is conducted. It, therefore, enjoins the requirement to be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e vehicle is already registered under the MV Act. Under such circumstances, we order that the goods detained as per Ext.P9 shall be released on the appellant furnishing simple bond without sureties for the amount demanded thereby and the Commercial Tax Inspector will conclude the proceedings before the competent authority within a period of one month, giving an opportunity to the appellant petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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