https://www.taxtmi.com/caselaws?id=221292 Under the KVAT regime, the Commissioner may fix a floor rate for specified evasion-prone commodities as part of the power to require advance tax payment to prevent tax evasion. That power supports preventive action in taxable local transactions. However, consignments of imported betel nuts moved outside Kerala on a consignment basis without a local sale need not declare the Commissioner-fixed floor rate in delivery notes. Refusing endorsement of delivery notes and detaining such consignments solely for non-declaration of the floor rate is not justified where advance-tax enforcement is inapplicable. en-us Wed, 05 Dec 2012 00:00:00 +0530 Fri, 11 Jul 2014 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221292 Under the KVAT regime, the Commissioner may fix a floor rate for specified evasion-prone commodities as part of the power to require advance tax payment to prevent tax evasion. That power supports preventive action in taxable local transactions. However, consignments of imported betel nuts moved outside Kerala on a consignment basis without a local sale need not declare the Commissioner-fixed floor rate in delivery notes. Refusing endorsement of delivery notes and detaining such consignments solely for non-declaration of the floor rate is not justified where advance-tax enforcement is inapplicable. Case-Laws VAT and Sales Tax Wed, 05 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221292