Form No.8 applies to resale buyers; goods cannot be detained merely over invoice format under Kerala VAT rules.

Rule 58(10) of the Kerala Value Added Tax Rules, 2005 was interpreted to require Form No.8 for sales to registered or unregistered dealers purchasing goods for resale, because such buyers are not "end customers"; Form No.8B applies only where the purchaser buys goods for own use. The text further states that goods should not be detained merely because the invoice is issued in Form No.8 or Form No.8B, and any doubt about whether a buyer is an end customer must be resolved in appropriate proceedings rather than through detention. Rejection of clarification under Section 94 did not change this construction.

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Issues: Whether sales to registered and unregistered dealers purchasing goods for resale are to be invoiced in Form No.8 under Rule 58(10) of the Kerala Value Added Tax Rules, 2005, and whether goods can be detained merely because the invoice is issued in Form No.8 or Form No.8B.

Analysis: Rule 58(10)(i) requires Form No.8 where the sale is to a person other than an end customer, while Rule 58(10)(ii) requires Form No.8B for sale to an end customer. The expression "end customer" was construed to mean a person purchasing goods for own use and not for resale. Registered dealers and unregistered dealers purchasing goods for resale are therefore not end customers and invoices for such sales fall under Form No.8. If there is any doubt on whether a purchaser is an end customer, the matter is to be decided in appropriate proceedings and not by detaining the goods. The rejection of clarification under Section 94 did not alter this interpretation.

Conclusion: The invoice for sales to registered and unregistered dealers purchasing goods for resale must be in Form No.8, and the goods cannot be detained merely because the invoice is in Form No.8 or Form No.8B. Appropriate proceedings may still be taken in accordance with law.

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