2017 (1) TMI 1553

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....nd K. S. Hariharan Nair for the petitioner V. K. Shamsudheen, Government Pleader, for the respondents JUDGMENT The petitioner's goods were detained at the check post as is seen from Ext.P5 notice. The petitioner is a dealer inter alia in plastic carry bags. The petitioner had purchased the goods from outside the State and had declared the same to be 'packing material' in the d....

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.... the petitioner had been paying tax at the rate of 20% as can be seen from the returns filed earlier. The alleged mis-classification occurred only since the State, from which the materials were purchased, does not have a Schedule as available in Section 6(1)(a) of the KVAT Act. In the Schedule, inter alia carry bags made of plastic, under item no.3, is liable to be taxed at the rate of 20%. It is ....