IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 5TH SEPTEMBER 2011 / 14TH BHADRA 1933 WP(C).No. 24203 of 2011(A) ------------------------------------- PETITIONER(S): ----------------------- M/S.VOLTAS LTD., BRANCH OFFICE AT M.G.ROAD, RAVIPURAM,ERNAKULAM, KOCHI 682 016, REPRESENTED BY ITS SHARE SERVICE HEAD -MS. TREESA BETTY FIGARUS. BY ADV. SRI.E.K.NANDAKUMAR SRI.K.JOHN MATHAI SRI.P.BENNY THOMAS SRI.P.GOPINATH DR.K.P.PRADEEP SRI.KURYAN THOMAS RESPONDENT(S): ------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM 695 001. 2. ASSISTANT COMMISSIONER (ASSMT), COMMERCIAL TAXES, SPECIAL CIRCLE-I, ERNAKULAM, KOCHI 682 015. 3. COMMERCIAL TAX INSPECTOR COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD 678 624. 4. THE FERTILIZERS & CHEMICALS TRAVANCORE LTD.,(FACT), P D ADMINISTRATIVE BUILDING UDYOGAMANDAL 683 501, KOCHI, KERALA REPRESENTED BY ITS MANAGING DIRECTOR. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.24203/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE REGISTRATION CERTIFICATE NO. TIN 32070266965 ISSUED BY THE 2ND RESPONDENT UNDER THE PROVISIONS OF KERALA VALUE ADDED TAX ACT, 2003 DTD. 14.6.2009. P2:- COPY OF THE PURCHASE ORDER P.O. NO.MM/PAM/1624/4500002368 DTD. 31.1.2011 ISSUED BY THE 4TH RESPONDENT. P4:- COPY OF THE INVOICE NO.8114047360 DTD. 25.8.2011 ISSUED BY THE PETITIONER COMPANY TO THE 4TH RESPONDENT. P5:- COPY OF THE INVOICE NO.8114047361 DTD. 25.8.2011 ISSUED BY THE PETITIONER COMPANY TO THE 4TH RESPONDENT. P6:- COPY OF THE NOTICE NO. OR 465/2/11-12 DTD. 28.8.2011 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. P7:- COPY OF THE REGISTRATION CERTIFICATE NO.3207044385 C DTD 26.5.2007. P8:- COPY OF THE LETTER DTD. NIL ISSUED BY THE CHIEF MANAGER OF 4TH RESPONDENT TO THE PETITIONER. P9:- COPY OF THE REPLY FILED ON 2.9.2011 BY THE PETITIONER COMPANY TO THE 3RD RESPONDENT. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.24203 OF 2011 ---------------------------------------------- Dated this the 5th day of September, 2011 JUDGMENT The petitioner sold 45 Air Conditioners to M/s. FACT limited, which were detained on allegation of attempt to evade tax. Ext.P6 notice has been issued directing the petitioner to furnish cash security for the amount covered by Ext.P6 for release of the goods and vehicle. The petitioner is challenging the same. According to the petitioner, the reasons stated in Ext.P6 are not sufficient to suspect evasion of tax. Therefore, the goods and vehicle are liable to be released unconditionally, is the contention raised. 2. The learned Government pleader submits that the consignee is not a dealer in the goods being transported and the sale was against C Form at 2% CST, which are contradictory. 3. The learned counsel for the petitioner submits that in Ext.P7 registration certificate, Cooling Tower Plant and Machinery with accessories is one of the items included and the Air Conditioners would come within the scope of accessories of W.P.(C)No.24203/11 2 Cooling Tower Plant and Machinery. 4. The learned Government Pleader points out that the Air Conditioner cannot be termed as an accessories for Cooling Tower Plant and Machinery insofar as Air conditioners are known separately as such in the market. Having heard both sides, I dispose of this writ petition with a direction to the 3rd respondent to release the goods and vehicle to the petitioner on the petitioner executing a bond for the amount covered by Ext.P6. The appropriate authority under the Act shall complete proceedings pursuant to Ext.P6, as expeditiously as possible, at any rate, within three months from the date of receipt of a copy of this judgment. The security furnished by the petitioner shall be dealt with in accordance with the final orders to be passed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.24203/11 3 W.P.(C)No.24203/11 4