TaxTMI 
TaxTMI 
2021 (1) TMI 256
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....NT The petitioner says that they are the manufactures of "Roto Fabric Cloth Bags" for the consumption of the Kerala State Civil Supplies Corporation, but that when they tried to transport it on the strength of Ext.P1 - Tax Invoice and Ext.P2 - E-way bills, it has been detained by the respondent, alleging that the product is actually cotton bags and therefore, within the sweep of Section 31 of the....
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....n response, Smt.Thushara James, learned Government Pleader, submitted that, as is evident from Ext.P7, the Authorities have considered the nature of the articles and has found that the petitioner is attempting to transport it on the strength of Ext.P1 - Tax Invoice and Ext.P2 - E-way bills, which show contrary to the claimed classification. She therefore, prayed that this writ petition be dismisse....
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....he presence and acknowledgment of the petitioner. In the afore circumstances, I order this writ petition and direct the petitioner to furnish a bank guarantee, drawn on a Nationalized Bank, for the amount covered by Ext.P7; and if this is done within a period of one week from the date of receipt of a copy of this judgment, the respondent shall release the articles to the petitioner, after taking ....