ROHN ENTERPRISE MAHE REPRESENTED BY PROPRIETOR SUDHI KOTTAYIL Vs. COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM

JUDGEMENT

(1.) PETITIONER is a dealer in live chicken registered under the Pudussery Value Added Tax Act. He is transporting live chicken from Tamil Nadu and Karnataka through Kerala State. In terms of Section 48 of the Kerala value Added Tax Act, on entry of the vehicles in Kerala, transit passes are issued in Form 7(B), which are to be delivered at the exit check post. Failure to do will result in proceedings under the KVAT Act on the premise that the goods were sold in the State.

(2.) IN so far as, this writ petition is concerned, the grievance of the petitioner is that in the delivery notes prescribed by the Pudussery Tax Authorities, in Form JJ, the Authorities of the Kerala Commercial Taxes Department are insisting that the value of live chicken transported should be shown and that the value so shown should be the floor value fixed by the Commissioner for Commercial Taxes, exercising his power under Section 47(16A). This according to the petitioner, causes prejudice to him in as much as despite the fact that invoice value is much less than the floor value, the value shown in the delivery note is adopted by the assessing authorities for assessment purposes.

(3.) THERE is a further prayer in the writ petition to direct the respondents to issue transit pass indicating the price shown in the invoice issued by the dealer. So long as, the 'floor rate' fixed under Section 47(16A) of the KVAT Act remains in force, the respondents cannot be directed to issue transit pass indicating the invoice value as sought for by the petitioner. THEREfore, the respondents are directed to issue transit passes to the petitioner subject to the eligibility, only in accordance with law and in the light of the findings herein before. This writ petition is disposed of accordingly.