2002 (7) TMI 773

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....ax. In some cases, entry tax was paid, and in some others under orders of this Court, the goods were released to the petitioners but at the same time this Court directed the BSNL to retain 4 per cent of the bill amount. 2.. I heard the learned counsel for the petitioners and the Special Government Pleader for the State. The contention of the petitioners is that the items are custom made and are telephone poles used by BSNL. These are not declared goods falling under the Second Schedule and therefore there is no liability for entry tax. Counsel for the petitioners also questioned the jurisdiction of the Sales Tax Inspector of the check-post to detain the goods and demand entry tax prior to the entry of the goods into Kerala. The petitione....

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.... items and whether the items fall under the Second Schedule to the Act and consequently whether they are liable for entry tax or sales tax. I am of the view that the matter has to be adjudicated by the sales tax officer/entry tax officer. Since the petitioners have no place of business, the entry tax officer, in-charge of the check-post, is to adjudicate the matter. In the circumstances, I direct the Sales Tax Officer-in-charge of the check-post to issue notice to the petitioners, and adjudicate the matter after hearing the petitioners. 4.. Counsel for the petitioners has pointed out that no officer has jurisdiction to adjudicate the matter since petitioners have no place of business in Kerala. But the Special Government Pleader pointed ....