ADVANCED CONSTRUCTION TECHNOLOGIES Vs. INTELLIGENCE INSPECTOR

JUDGEMENT

(1.) Petitioner is aggrieved by detention of transport of a Hydrolic Excavator (Volvo Make). According to the petitioner, the goods in question was being transported from branch to branch of the petitioner, for the purpose of demonstration, and it was intercepted when transported from Madurai to Kottayam. The transport was accompanied by Delivery Note and Ext.P8 letter issued by Volvo India Private Ltd. Ext.P4 is the notice issued under section 47(2) of the Kerala Value Added Tax Act (for short the KVAT Act).

(2.) On a perusal of the documents which accompanied the transport the authority found that those documents were not sufficient to indicate that the goods was transported for the purpose of demonstration. On the other hand, it was strongly suspected that the consignment was intended for sale within the State of Kerala. Therefore security deposit was demanded.

(3.) According to the petitioner, they are the main dealers of vehicles manufactured by M/s.Volvo India Private Ltd. and they are registered dealers within the State of Kerala. It is submitted that the Excavator in question was consigned to a dealer of the petitioner, having office at Ernakulam. But the same was intended for demonstration to be arranged at Kottayam. Hence it was transported from Madurai to Kottayam and in the document it was destined for Kottayam.