SREE TRADERS Vs. COMMISSIONER OF COMMERCIAL SALES TAX

JUDGEMENT

(1.) ISSUES raised in these writ petitions are common and therefore these cases were heard together and are disposed of by this common judgment.

(2.) PETITIONER in WP(C) No. 7028/11 is an importer of betel nuts through Cochin Port. It is stated that the goods were imported for M/s.Harsha Trading Company, Nagpur and were to be delivered at their godown. In WP(C) No. 9439/11, petitioner states that the goods transported to Nagpur is for entrustment to a commission agent for sale.

(3.) IN so far as WP(C) Nos. 11428, 14093 and 14537/11 are concerned, in these cases also, the issues raised are similar. The petitioners in these cases are also importers of betel nuts which are transported outside the State for sale on consignment basis. Their grievance is that the delivery notes were refused to be endorsed on the ground that in the Delivery Notes, they did not declare the floor price fixed by the Commissioner of Commercial Taxes as the value of the goods. It is in these circumstances these writ petitions were filed.