SAMSUNG INDIA ELECTRONIC PRIVATE LTD Vs. INTELLIGENCE INSPECTOR

JUDGEMENT

(1.) The petitioner is aggrieved by the detention of a transport effected by them, pursuant to Ext.P4 notice issued under section 47(2) of Kerala Value Added Tax Act (for short the KVAT Act). LCD Televisions and Monitors, transported by the petitioner to its dealers at Thrissur and Palakkad, were intercepted by the 1st respondent. As per Ext.P4 notice, the transport was accompanied only by a Delivery Note. The reason for detention noted in Ext.P4 is as follows:-

(2.) According to the petitioner, apart from the Delivery Note the transport was accompanied by two invoices, copies of which are produced as Exts.P2 and P3, which would indicate that 8 and 5 numbers of LCD Monitors were consigned to dealers at Thrissur. Apart from the 13 items covered under Exts.P2 and P3, the 10 items covered by the Delivery Note were intended to be supplied at the service centres of the petitioner at Thrissur and Palakkad, is the contention. It is mentioned that, 2 items were already delivered at Palakkad and the remaining 8 items were kept in the vehicle. Further contention of the petitioner is that, apart from the Delivery Note, Exts.P2 and P3 invoices were also accompanying with the transport.

(3.) Heard; learned Government Pleader appearing on behalf of respondents. The allegation that Exts.P2 and P3 invoices were also accompanied with the transport, is strongly refuted. It is mentioned that in the Delivery Note the number of the invoices was not mentioned and the quantity shown is only 10 numbers. Under such circumstances, genuineness of the transport was doubted and evasion of payment of tax is reasonably suspected, is the contention.