PRATIKSH A ASHER Vs. STATE OF KERALA

JUDGEMENT

(1.) This is a revision under S.41 of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as 'the Act') aggrieved by the order dated 25th January, 2010 passed by the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Palakkad.

(2.) The brief facts are as follows: The petitioner herein was the appellant before the Tribunal aggrieved by the order of the Appellate Assistant Commissioner - II, Commercial Taxes, Palakkad, dated 19/12/2008. The assessee sold certain lubricant oil valued at Rupees 25 lakhs approximately to a purchaser at Mangalore. The commodity sold was sought to be transported to Mangalore by a lorry bearing Registration No. TN / 41 - B 1927. The said vehicle in the course of its journey from Coimbatore (assessee's place of business) obtained a transit pass contemplated under S.30B of the Act. S.30B in so far as it is relevant for the present purpose is sub-section (1) which reads as follows:

(3.) It can be seen from the said sub-section that when a vehicle carrying goods from any place outside the State and bound for any place outside the State passes through the State of Kerala, a transit pass is required to be obtained at the entry point in the State and the transit pass so obtained is required to be surrendered at the exit point from where the vehicle exits out of the State. The allegation in this case is that though an entry pass was obtained at the Walayar check post, the same was not surrendered at any check post / exit point in the State of Kerala and therefore it was inferred that the goods covered by the entry pass obtained from the Walayar check post did not exit the State of Kerala, but sold in the State of Kerala. Such an inference is not only logical but also mandated to be drawn under sub-section (2) of S.30B of the Act which reads as follows: