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TMI Blog2019 (2) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... be sold within the State of Kerala. The goods were also released to the transporter and since the same has not been taken back outside the State through the check post, there is a presumption that it has been sold within the State of Kerala. The release having been effected by the transporter, necessarily the transporter is liable to sales tax, leviable within the State of Kerala - appeal dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judge's reasoning. 2. At the outset, it has to be noticed that the impugned order in the writ petition was an appealable one as seen from Exhibit P4. Exhibit P4 was dated 14.09.2017. However, no appeal was taken and the writ petition itself was filed after six months. The learned Single Judge while rejecting the prayer for interference under Article 226, directed that the demand as per Exh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , authorised one Fateh Mohammed to receive the goods after paying the penalty. Penalty was paid as seen from Exhibit P1 and the goods released. Later, the assessment was completed on TCI Freight, Aluva; the transporter, who authorised one person to receive the goods. 4. The contention now raised by the learned Counsel for the appellant is that the appellant is a transporter, who is not liable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also released to the transporter and since the same has not been taken back outside the State through the check post, there is a presumption that it has been sold within the State of Kerala. The release having been effected by the transporter, necessarily the transporter is liable to sales tax, leviable within the State of Kerala. We do not find any reason to interfere with the judgment of the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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