IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 25TH JANUARY 2008 / 5TH MAGHA 1929 WP(C).No. 25999 of 2007(T) -------------------------- PETITIONER: ------------ CENTURY PLYBOARDS (INDIA) LTD., REGISTERED OFFICE AT 6, LYONS RANGE, CALCUTTA - 700001, BRANCH AT ALAKKALATHI BUILDING, MAROTTICHUVADU, EDAPPALLY P.O., KOCHI-24, REPRESENTED BY ITS BRANCH MANAGER, SRI.NANDAKUMAR PILLAI. BY ADV. SRI.K.MANOJ CHANDRAN SRI.P.R.AJITHKUMAR RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (ASSMT) II, COMMERCIAL TAXES, SPECIAL CIRCLE-III, ERNAKULAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, DEPARTMENT OF COMMERCIAL TAXES, PUBLIC BUILDING, THIRUVANANTHAPURAM. 3. THE SALES TAX INSPECTOR, COMMERCIAL TAX CHECK POST, AMARAVILA. 4. THE SALES TAX INSPECTOR, COMMERCIAL TAX CHECK POST, MANJESWARAM. 5. THE SALES TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF THE CIRCULAR NO.39/2006. P2: TRUE COPY OF THE NOTIFICATION NO.2375-F.T. DT.10.8.2006. P3: TRUE COPY OF THE LETTER DT.12.6.2007. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.25999 of 2007 .................................................................... Dated this the 25th day of January, 2008. JUDGMENT This W.P. is filed for direction to the respondents to either exempt the petitioner from the requirement of delivery note in Form 15 for transport of goods from factory in Calcutta to sales office in Kerala or to issue direction to the first respondent to issue sufficient number of delivery notes in Form 15 to the petitioner specifically for transport of goods from factory in Calcutta to depot in Kerala. I have heard counsel for the petitioner and the Government Pleader. 2. Section 46(3)(b) of the Kerala Value Added Tax Act, 2003 states that when notified goods are transported into or out of the State, the consignment shall be accompanied by delivery note in Form No.15. The petitioner is admittedly transporting plywood manufactured in their factory in West Bengal to Kerala for marketing in the State. According to the petitioner, even though the Commissioner has issued Ext.P1 Circular permitting transport of goods with delivery note obtained from the State wherefrom notified goods are consigned, no document similar to delivery note is prescribed in Calcutta and therefore, petitioner is disabled from 2 availing the benefit of Ext.P1 notification. Government Pleader is not in a position to confirm whether the sales tax laws in Calcutta provide for a document similar to Form 15 for transport of goods to outside the State. Petitioner's case is that way bill in Form 51 prescribed in West Bengal under the West Bengal Value Added Tax Rules is only for transport of raw jute. I do not think there is any need to go into the question whether there is any document prescribed under the West Bengal Value Added Tax Act or Rules to decide petitioner's entitlement for transport of goods from factory to sales depot with documents prescribed under the Kerala Value Added Tax Rules. So long as notified goods are concerned, Section 46(3)(b) makes it mandatory that interstate transport of such goods are permissible only when it is accompanied by delivery note in Form No.15. Rule 28(2)(3) of the Kerala VAT Rules requires the dealer to furnish original delivery note along with return. Rule 58(16) of the Kerala VAT Rules also makes it clear that when inter-depot transfer is made by a dealer, goods have to be accompanied by a delivery note. The petitioner being a dealer registered under the KVAT Act and remitting tax in Kerala is entitled to sufficient quantity of delivery notes in Form 15 for bringing goods from outside Kerala irrespective of whether documents are issued by other States for 3 transport outside or not. It is for the Assessing Officer to issue Delivery Notes only after dealer fills up the particulars of transport of goods to the extent possible such as quantity, value, place wherefrom and to which goods are consigned, address of the consignor, consignee etc. Probably it may not be possible for the dealer to fill up the truck number, driver's name or the exact time of transport of consignment. These are matters of minor details which could be filled up by the consignor. So long as the delivery note is filled with important particulars as stated above, there should be no difficulty for the officer to issue delivery notes so filled up for transport of goods. As and when request is made for fresh books or leaves, it is for the officer to ensure that previously issued delivery notes are properly accounted for by the dealer. Since petitioner is entitled to delivery notes as held above, W.P. is disposed of directing the first respondent to issue sufficient delivery notes to the petitioner subject to observations made above without any delay. I make it clear that direction is issued to the Assessing Officer in petitioner's case to issue Form No.15 because same or similar document is not available or issued to the petitioner in West Bengal. However, if similar documents are available in any other State, the direction contained in this judgment need not be followed in such cases because the 4 parties can obtain documents prescribed in those States in terms of Ext.P1 Circular and transport goods with such documents. The W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms