IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN FRIDAY, THE 9TH DECEMBER 2011 / 18TH AGRAHAYANA 1933 WA.No. 1851 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.28152/2011 Dated 24/10/2011 .................... APPELLANT/PETITIONER: ------------------------ M/S. METSO MINERALS (INDIA) PVT.LTD. 24, RIVER VIEW BUILDINGS, SOUTH CHALAKUDY, THRISSUR DISTRICT REPRESENTED BY PRADEEP KHATRI, MANAGER INDIRECT TAXATION BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS/RESPONDENTS: -------------------------- 1. COMMERCIAL TAX OFFICER, CHALAKUDY - 680307. 2. INTELLIGENCE INSEPCTOR, SQUAD NO.1, DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM-682013. R1 AND R2 BY GOVERNMENT PLEADER SRI. BOBBY JOHN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 09/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: jma C.N. RAMACHANDRAN NAIR, & K. VINOD CHANDRAN, JJ ---------------------------------------------------- W.A Nos.1851 & 1867 of 2011 ---------------------------------------------------- Dated this the 9th day of December, 2011 J U D G M E N T C.N.Ramachandran Nair , J These writ appeals are filed against the judgment of the learned Single Judge directing release of goods on furnishing bank guarantee for the amount. Appellant had in fact complied with the judgments and so much so, nothing survives so far as the consignments already brought are concerned. However, appellant's counsel submitted that more consignments for setting up the plant for the Buyer are still on the way and following the same reasons, goods are likely to be detained. The direction sought therefore is for getting the goods released without furnishing security. Appellant has also submitted that appellant is a registered dealer in Kerala under the KVAT Act and assumption to the contrary by the check post authorities while issuing impugned notice is wrong. 2. Government Pleader opposed the prayers by stating that this court cannot issue any advance orders in respect of W.A Nos.1851 & 1867/2011 : 2 : consignments which are on the way. He has specifically brought to our notice, the contention raised by the respondents in the notices that according to the department the transaction is works contract on which tax is payable in Kerala whereas the appellant claims the transactions as interstate sales. 3. We do not wish to consider the question whether the transaction is interstate sale or works contract. It is a matter to be considered by the adjudicating Authority or by the Assessing Authority. So far as future consignments are concerned, if appellant apprehends any illegal action, appellant can approach the authority for clarification with regard to the tax liability under the KVAT Act. If any such application is filed before the authority, then the authority will consider the same and pass orders thereon without any delay. Writ appeals are closed. Sd/- C.N. RAMACHANDRAN NAIR (Judge) Sd/- K. VINOD CHANDRAN (Judge) jma //true copy// P. A to Judge