2013 (5) TMI 774

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.... detention of the goods transported as per Ext.P1. The contention of the petitioner is that the diamond and golden Jewellery transported inter State as per Ext.P2 for the purpose of exhibition at the petitioner's premises in Nagarcoil is now transferred back by Ext.P1.The detention order, Ext.P2, specifically notices that the petitioner had not declared the goods at the exit check post of the ....

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....is as exhibition, which, eviently,  was only for one day. The peculiarity of the business cannot be projected as a reason for not complying wit  the provisions of the Act especially when interstate movements of goods are undertaken. 3. However, considering the fact that the petitioner is registered under the KVAT Act and carrying on business within the State of Kerala, there shall be ....