2015 (9) TMI 681

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....REEKUMAR FOR THE RESPONDENT : GOVERNMENT PLEADER SMT. SOBHA ANNAMMA EAPEN JUDGMENT : The petitioner, who is a registered dealer under the Kerala Value Added Tax Act is aggrieved by Ext.P5 detention notice issued to him detaining a consignment of machinery and parts that was purchased by the petitioner, at the Amaravila check post. In the writ petition the petitioner is aggrieved by the in....

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.... godown at the aforementioned address. It was therefore suspected that the onward movement of the goods, from the check post to the said premises, was pursuant to a sale effected by the petitioner to the person in the said address. Counsel for the petitioner would submit that, the machinery and parts was actually intended for the use of the petitioner and the premises to which it was consigned was....