https://www.taxtmi.com/caselaws?id=189575 Permission under Section 16(13)(i) of the Kerala Value Added Tax Act applies to the conduct of an exhibition, exchange mela or prize scheme for sales promotion, and not as a pre-condition for entry of vehicles into the State. Where vehicles were already registered under the Motor Vehicles Act and were being transported for exhibition and return to the owner, the absence of prior certification at the check-post could not justify detention on that ground. The operative effect is that statutory permission for a promotional event cannot be treated as a condition precedent for state entry unless the statute expressly says so. en-us Tue, 20 Oct 2015 00:00:00 +0530 Fri, 13 Jan 2017 10:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189575 Permission under Section 16(13)(i) of the Kerala Value Added Tax Act applies to the conduct of an exhibition, exchange mela or prize scheme for sales promotion, and not as a pre-condition for entry of vehicles into the State. Where vehicles were already registered under the Motor Vehicles Act and were being transported for exhibition and return to the owner, the absence of prior certification at the check-post could not justify detention on that ground. The operative effect is that statutory permission for a promotional event cannot be treated as a condition precedent for state entry unless the statute expressly says so. Case-Laws VAT and Sales Tax Tue, 20 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189575