https://www.taxtmi.com/caselaws?id=235111 The authorities could not insist that the value of live chicken stated in the delivery note be fixed at the Commissioner's floor rate under Section 47(16A) of the Kerala Value Added Tax Act, so that demand was rejected. However, transit passes issued for vehicle movement through the State could not be compelled to reflect the invoice value where the statutory floor rate remained operative, because the transit documentation had to follow the prescribed valuation basis. The writ petition therefore succeeded only to the limited extent of preventing insistence on the floor value in the delivery note, while the request for invoice-value transit passes was declined. en-us Fri, 01 Jun 2012 00:00:00 +0530 Thu, 11 Jul 2013 14:53:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235111 The authorities could not insist that the value of live chicken stated in the delivery note be fixed at the Commissioner's floor rate under Section 47(16A) of the Kerala Value Added Tax Act, so that demand was rejected. However, transit passes issued for vehicle movement through the State could not be compelled to reflect the invoice value where the statutory floor rate remained operative, because the transit documentation had to follow the prescribed valuation basis. The writ petition therefore succeeded only to the limited extent of preventing insistence on the floor value in the delivery note, while the request for invoice-value transit passes was declined. Case-Laws VAT and Sales Tax Fri, 01 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235111