https://www.taxtmi.com/caselaws?id=441134 The High Court remanded the case to the Kerala Value Added Tax Appellate Tribunal for re-examination. The Tribunal was instructed to assess whether the gold ornaments were taken back to Mumbai on the same day and qualified as "baggage" under the KVAT Act. The Court highlighted the need to consider the pending refund application and the implications of transporting gold ornaments as personal luggage. Additionally, the Tribunal was directed to conduct a fresh adjudication of the refund application within three months, allowing the petitioner to present all relevant contentions. en-us Tue, 11 Jul 2023 00:00:00 +0530 Thu, 03 Aug 2023 07:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441134 The High Court remanded the case to the Kerala Value Added Tax Appellate Tribunal for re-examination. The Tribunal was instructed to assess whether the gold ornaments were taken back to Mumbai on the same day and qualified as "baggage" under the KVAT Act. The Court highlighted the need to consider the pending refund application and the implications of transporting gold ornaments as personal luggage. Additionally, the Tribunal was directed to conduct a fresh adjudication of the refund application within three months, allowing the petitioner to present all relevant contentions. Case-Laws VAT and Sales Tax Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441134