V C GANESHAN Vs. STATE OF KERALA

JUDGEMENT

(1.) The questions arising for consideration in these Original Petitions are identical and therefore they are disposed of by a common judgment.

(2.) The petitioners purchased the goods in dispute from the Pondicherry Distilleries, Pondicherry as per Ext. P7. These goods were being transported from Pondicherry to Mane in a vehicle. The vehicle carrying the goods has to pass through Karnataka State and State of Kerala. When the vehicle reached the check post at Kootupuzha, the Inspector at the check post detained the goods and issued the notice contemplated under S.29(A)(2) of The Kerala General Sales Tax Act, 1963. The defect noted in the Notice is "the declaration in Form 27B has not been signed by the consignor. Evasion of tax suspected".

(3.) The goods detained by the authorities however were released later pursuant to the directions issued by this court.