1995 (10) TMI 221

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....onditionally pending decision of the original petition. 2. Appeal is at the instance of the Intelligence Inspector, Intelligence Squad No. IV, Agricultural Income-tax and Sales Tax, Palakkad, respondent in the original petition. Challenge in the original petition is against detention of 10 rolls of coaxial cables transported through South Eastern Roadways in Lorry No. KRH 7263. Exhibit P3 notice issued under the provisions of section 29-A(2) of the Kerala General Sales Tax Act, 1963 is sought to be quashed. Along with the original petition the petitioner filed C.M.P.No. 29024 of 1995 seeking an interim relief to release the goods unconditionally. 3.. On September 26, 1995 the appellant intercepted a lorry of M/s. South Eastern Roadways b....

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....ock transfer basis, whereas the letter showed that the goods belonged to an entirely different company, M/s. Siti Cable Network Private Limited. The transaction was found involving inter-State movement of goods. If goods are to be transported on stock transfer basis sales tax registration under the provisions of section 13 of the Kerala General Sales Tax Act, 1963, was essential and also the registration under the Central Sales Tax Act, 1956. Exhibit P2 lorry receipt showed the consignee's address not as the petitioner's branch at Kochi nor as M/s. Siti Cable Network Private Ltd., but as Shri Sadiq Ali. It was under these circumstances exhibit P3 notice was issued demanding security to the tune of Rs. 3,37,166 for release of goods, being do....