https://www.taxtmi.com/caselaws?id=221415 Detention of the forklift could not be sustained at this stage because the petitioner's documents prima facie supported the claim that the sale was effected from Pune. The objection on the place of sale was therefore not accepted for the present, while the issue whether the registration certificate covered the machinery required factual enquiry. As adjudication under the Kerala Value Added Tax Act, 2003 was necessary, interim protection was warranted and the vehicle was directed to be released conditionally on furnishing bank guarantee, leaving liability and purchase authorisation to statutory adjudication. en-us Tue, 08 Jan 2013 00:00:00 +0530 Sat, 09 Mar 2013 11:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221415 Detention of the forklift could not be sustained at this stage because the petitioner's documents prima facie supported the claim that the sale was effected from Pune. The objection on the place of sale was therefore not accepted for the present, while the issue whether the registration certificate covered the machinery required factual enquiry. As adjudication under the Kerala Value Added Tax Act, 2003 was necessary, interim protection was warranted and the vehicle was directed to be released conditionally on furnishing bank guarantee, leaving liability and purchase authorisation to statutory adjudication. Case-Laws VAT and Sales Tax Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221415