TaxTMI 
TaxTMI 
2013 (7) TMI 822
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.... SOBHA ANNAMMA EAPEN JUDGMENT The petitioner, who is a 500 bedded upcoming super specialty charitable hospital and a registered dealer before the respondent, is stated as aggrieved of interception of the vehicle and the goods in the course of transit from outside the State. 2. The materials as above (door frames for the operation theatre in the hospital), were purchased as per Ext. P2 in....
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....it petition is something more. The insinuating circumstances narrated in Ext. P3 are also to the effect that the goods transported by the petitioner for 'own use' were not accompanied by proper documents. The only document which accompanied the goods, as mentioned in column No.9 of Ext. P3, was the 'invoice' and there was no Form 16. As admitted by the petitioner in paragraph 4 of the writ petiti....
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....ors and electric pumps and 5. medical equipments and instruments". Still some more items were added on 07.02.2012, such as: "1. flooring materials (vinyl flooring), 2. Ceiling materials 3. Other building materials related with hospital". This being the position, the purpose of transport involved herein, whether it is for 'own use' or for some other use, is a matter to be considered. It....