IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 27TH FEBRUARY 2008 / 8TH PHALGUNA 1929 WP(C).No. 6732 of 2008(B) ------------------------- PETITIONER: ------------ R.F.ENTERPRISES, ERAMALLOOR, ALAPPUZHA DISTRICT, REPRESENTED BY ITS PLANT MANAGER, M.N.JAISON. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER, VAT, SPECIAL CIRCLE, ALAPPUZHA. 2. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 6732 of 2008 ------------------------------------- Dated: February 27, 2008 JUDGMENT A consignment of skimmed milk powder purchased by the petitioner under Ext.P1 and transported to Kerala for manufacturing purposes has been detained by Ext.P2. The allegation is that in the green channel the skimmed milk powder was not declared at the green channel and that it was kept secretly under fruit bags. 2. Petitioner has a contention that in the green channel only fruits could be declared, being exempted goods. It is stated that Ext.P1 itself shows that CST has been paid and that as the petitioner has brought these goods for manufacturing purposes, there is no question of any evasion of tax. Ext.P3 is the reply that has been given to the 2nd respondent which also contains these contentions of the petitioner. 3. True, going by the nature of the irregularities mentioned in Ext.P2, it is certainly a matter for enquiry. But, then the question is, having regard to the nature of the commodity involved and the allegations, whether the goods should be released to the petitioner WP(C) 6732/08 Page numbers pending enquiry. 4. Considering the fact that the goods are of perishable nature and that the petitioner himself is a registered dealer and that the goods have suffered CST going by Ext.P1, I do not think it necessary to continue the detention of the skimmed milk powder detained as per Ext.P2. Therefore I direct that on the petitioner executing a bond without sureties, the goods under detention will be released to the petitioner. Writ petition is disposed of as above. ANTONY DOMINIC, JUDGE mt/- Issue copy today itself.