The petitioner is a manufacturer of Aluminium logs and billets and raw material was purchased, being Alluminium Wastage Scrap, from an industry outside the State. While transporting the Aluminium waste covered by Ext.P2 invoice, the same was detained at the check post, as is evidenced by Ext.P3 notice. The ground raised is that the Aluminium channels which are transported are of good quality and cannot be considered to be aluminium waste. Evasion of tax was suspected and security deposit of Rs.3,36,000/-, was demanded, estimating value of goods as being of good quality. The petitioner, admittedly is a manufacturer of aluminium logs and billets and the raw material also would be aluminium waste. Prima facie, this Court is convinced that the petitioner can be allowed to get release of the goods, especially since, the petitioner is a registered dealer within the State. 2. In such circumstance, on the petitioner producing a certified copy of this judgment, as also executing WPC.13240/2014 : 2 :
a simple bond for the security deposit demanded, the goods shall be released expeditiously. The Assessing Officer shall be entitled to take out one or two channels for further verification as also for enabling conclusion of the adjudication proceedings contemplated under the Kerala Value Added Tax Act, 2003.
Writ petition disposed of.
Sd/-
(K. VINOD CHANDRAN, JUDGE) jma //true copy// P.A to Judge