2017 (1) TMI 1553

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te the offence alleged, it is only proper that the petitioner be released with the goods on execution of a simple bond without solvent sureties - this Court had directed release of the goods unconditionally - petition allowed. - W.P.(C) No. 154 of 2017 (T) - - - Dated:- 4-1-2017 - Mr. K.Vinod Chandran, J. S. Anil Kumar (Trivandrum) and K. S. Hariharan Nair for the petitioner V. K. Sha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f 5%, applicable only to packing materials. On facts, it is submitted that the petitioner is engaged in the sale of such material, which would attract tax at the higher rate of 20%. It is also submitted that, in such circumstance, there is discernible a clear attempt to evade tax. 3. The learned Counsel for the petitioner, however, submits that the petitioner had been paying tax at the rate of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oper that the petitioner be released with the goods on execution of a simple bond without solvent sureties. The same shall be done expeditiously on production of the certified copy of this judgment. The adjudication proceedings shall be proceeded with untramelled by any observation made herein above or the fact that this Court had directed release of the goods unconditionally. The writ petition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X