2016 (7) TMI 219

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.... FOR THE RESPONDENT : GOVERNMENT PLEADER SRI.BOBBY JOHN JUDGMENT This writ petition has been filed seeking the following reliefs : (i) declare that the invoice to be raised on effecting sales to unregistered dealers in terms of Rule 58(10) of the Kerala Value Added Tax Rules, 2005 are in Form No.8 (ii) restrain the authorities under the Kerala Value Added Tax Act, 2003 from detaining g....

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....nregistered dealers also in Form No.8. The goods supplied to unregistered dealers came to be detained on the ground that the invoice cannot be issued under Form 8. The petitioner thereafter started drawing invoice against unregistered dealers in Form No.8B. Such goods were also detained by certain other officers stating that the invoice form should be Form No.8. When different officers were taking....

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....ice to verify whether the person is an end customer or not. Normally, registered dealers or unregistered dealers cannot be categorised as end customers. Whereas, an unregistered dealer may either be an end customer or not. It depends upon the facts of each case. But as far as Sub Clause (ii) of Section 58(10) is concerned, when an invoice is drawn in favour of an end customer, Form No.8B shall be ....

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.... for end use, necessarily they can issue invoice under Form No.8B. Whereas, if the petitioner or like persons are satisfied that the purchase is not for an "end customer", they are entitled to issue invoice under Form No.8. If at all there is any such ambiguity for any of the officers, I am of the view that it is not an instance where the goods can be detained. It is always open for the officer co....