2015 (10) TMI 2600

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.... P. S. Soman and Smt. T. Radhamany for the appellant. Smt. Sobha Annamma Eapen, Senior Government Pleader, for the respondents. ORDER Heard the learned counsel for the appellant and the learned Senior Government Pleader for the Department of Commercial Taxes. 2. The appellant, a partnership firm, challenges a decision of the learned single Judge refusing to interfere with a detention ....

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....of exhibition. Demand was made for an amount equivalent to two times of the tax assessable on the total value of the three vehicles amounting to Rs. 5,40,00,000/-. One thing is certain; the vehicles registered in the name of M/s.Jaguar Land Rover India Limited or M/s.Tata Motors Limited would not be sold as if it is a sale by a dealer in Kerala through an Agent in the showroom. It will always be a....

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....ela or prize scheme is conducted." This provision in the KVAT Act requires only that a dealer conducting exhibitions, exchange melas or any prize schemes for sales promotion has to obtain a written permission from the assessing authority with whom that dealer is registered, and the dealer is required to exhibit that permission at a conspicuous place where the exhibition or exchange mela or prize s....