JBL TIMBER INDUSTRIES Vs. COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST DEPARTMENT OF COMMERCIAL TAXES

JUDGEMENT

(1.) THE petitioner, who is a manufacturer of various items of plywoods sought to transport such commodities on the strength of Ext. P2 invoice realizing tax at the prescribed rate. The aforesaid goods were transported on the strength of Ext. P4 delivery note as well and in the course of transit, the vehicle bearing No. TN28AA9765 carrying the above goods was intercepted by the respondent on 22.07.2012 issuing Ext. P5 notice under Section 47 (2) KVAT Act, doubting evasion of tax and demanding security to the extent as specified therein, which in turn is under challenge in this writ petition.

(2.) THE learned counsel for the petitioner submits that the commodity which is being transported is having the thickness of 12 mm.; the 'floor rate' of which has been re- fixed by the Commissioner as 118.74 per square metre vide Circular No. 16/12 dated 08.06.2012, whereas the petitioner has sold the item much more value than this, as borne by Ext. P2 invoice, showing it as Rs. 135/- per square metre. It is also stated that there is absolutely no rhyme or reason for having detained the goods alleging 'misclassification' of goods.

(3.) THE writ petition is disposed of.