The petitioner is a works contractor, carrying on works contract at the BPCL and who has also granted compounding under Section 8 of the Kerala Value Added Tax Act, 2003 (for short 'the Act'). Petitioner is aggrieved with the detention of goods as per Ext.P4. The goods were detained for the reason that it is accompanied only with a consignment note and since the same is not a document stipulated under the Act, there is suspicion of the evasion of tax especially since the raw material purchase invoices have not been produced. The petitioner's contention is that the petitioner's branch at Chennai purchases raw materials and hands them over to the consignor for conversion into steel structures which are to be erected in the works contract; which the petitioner has taken at the BPCL. The goods are accompanied by Ext.P3 invoice which specifically shows the value of the material as also the conversion charges. WP(C).15741/14 2 In such circumstances, petitioner shall be given release of the goods along with the vehicle, expeditiously on production of a certified copy of this judgment, on the petitioner executing simple bond without sureties, especially since the petitioner is a registered dealer within the State of Kerala.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN, Judge Mrcs