WIPRO LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) IN all these cases what is under challenge are notices of detention issued under Section 47(2) of the KERALA VALUE ADDED TAX ACT, 2003 and the irregularity mentioned in all these notices is the absence of ownership certificate in Form 16. Interim orders have been passed by this Court and the consignments have been released on execution of bond without sureties.

(2.) THE case of the petitioners is that computer systems were sold to the consignee and were accordingly despatched. It is argued that if the despatch is in pursuance to sale, the ownership certificate in Form 16 need not accompany the consignment.

(3.) THEREFORE the issue canvassed in this writ petition is fully covered by that judgment. In the light of the said judgment, these writ petitions are disposed of clarifying that the petitioners in these cases will be free to produce the purchase order issued by the consignee before the Officer concerned, in which event the officer shall examine the same and if the purchase order covers the consignment in question, further action shall be dropped.