https://www.taxtmi.com/caselaws?id=329621 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. en-us Wed, 08 Jun 2016 00:00:00 +0530 Wed, 06 Jul 2016 13:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329621 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. Case-Laws VAT and Sales Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329621