MALABAR EXTRUSION EQUIPMENTS Vs. COMMERCIAL TAX INSPECTOR

JUDGEMENT

(1.) THE first petitioner placed Ext.P2 purchase order dated 27.06.2012 before the second petitioner allegedly for supply of certain goods; pursuant to which they were despatched by the second petitioner/consignor as per Ext.P3 and P5 invoices dated 06.08.2012. Parts of the goods supplied were being transported in the vehicles bearing Nos. TN 37 U 3732 and TN 04/AB 6798 when they were intercepted in the course of transit on 7.8.2012, leading to issuance of Exts.P4 and P6 notices dated 7.8.2012 under Section 47(2) of the KVAT Act, doubting evasion of tax and demanding security deposit, which made the petitioner to approach this Court seeking interference.

(2.) THE learned counsel for the petitioner submits that, the purchase order placed by the first petitioner was only for the supply of goods and no works contact as doubted or apprehended by the respondents is actually in existence. It is also stated that the erection is to be effected by the employees of the first petitioner and as such, the absence of any registration to the second petitioner/consignor is of no consequence.