The petitioner had purchased audio equipments for the installation of a home theater in his residential apartment and was transporting the same. It was detained at the check post under Section 47(2) of the Kerala Value Added Tax Act, (KVAT) 2003. As is revealed from Ext.P6, the reason for detention of the goods was that, the petitioner had brought the goods for installation and had purchased the same from M/s. Promises Instruments Private Ltd. Attempted evasion of tax was suspected, since the seller was not a registered dealer, and allegedly there was a works contract involved in the transaction. The suspicion arose primarily on account of the Form-16, bearing the date of 29.04.2013. 2. The petitioner however contends that, the goods being audio equipments, for installation of a home theater, was transported for his own use and the date in the Form-
W.P.(C) No. 13266 of 2014 2 16 was only a mistake and the same was executed only on 29.04.2014.
2. In the circumstances, the goods shall be released on the petitioner executing a simple bond without sureties and the Intelligence Officer shall verify through the officer having jurisdiction over the area wherein the petitioner has his residence and if the goods are only for installation in the petitioner's residence, no proceedings need be taken.
With the above directions and observations, the Writ Petition is disposed of.
Sd/-
K. VINOD CHANDRAN, JUDGE SB // TRUE COPY //