M VASANTHAMALAR Vs. SALES TAX INSPECTOR

JUDGEMENT

(1.) PETITIONER is challenging Ext.P2 order detaining an earth moving equipment at the sales tax check post by the 1st respondent. PETITIONER's case is that the equipment was given on hire to a contractor in Kerala and it is seized while being brought to Kerala. PETITIONER does not want to continue the contract and therefore he wants to take back the item to Tamil Nadu. In the circumstances, writ petition is disposed of directing 1st respondent to release the equipment for taking back to Tamil Nadu, on petitioner filing a bond of undertaking before the 1st respondent that the equipment will not be brought again to Kerala for hire without taking registration under VAT or KGST Act. This writ petition is disposed of as above.