IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 22ND JANUARY 2008 / 2ND MAGHA 1929 WP(C).No. 2498 of 2008(V) ------------------------- PETITIONER: -------------- A.A.FRANCIS,FRANJO ENGINEERING CORPORATION ,OLAVAKKODE, PALAKKAD. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT: ---------------- SALES TAX INPSECTOR,SALES TAX CHECKPOST KARUKUTTY,ERNAKULAM DISTRICT. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 2498 OF 2008 V ===================== Dated this the 22nd day of January, 2008 J U D G M E N T Petitioner is a Railway Contractor. Certain electrical posts fabricated by the petitioner and transported to the work site were detained by Ext.P4. The irregularity noticed is that the document accompanied the original of Form 15, did not have value or invoice number etc. It is submitted by the petitioner that the material was transported for execution of the work undertaken by the petitioner by Ext.P1. It is also stated that the pipes required were purchased under Ext.P2 and that they were being transported on the strength of Ext.P3 after fabrication. It is in view of this that it did not contain value etc. Petitioner also points out the relevant clause in Ext.P1 and submits that the tax is deducted at source at the rate that is applicable for Kerala. 2. In view of the above, I direct that subject to the right WPC 2498/08 :2 : of the respondent to continue the adjudication, the goods should be released to the petitioner especially as the petitioner is a registered dealer. It will also be open to the respondent to value the consignment, if they so desire. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE. Rp