2021 (7) TMI 1158

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....PELLANT/ RESPONDENT IN W.P.(C) : BY SR.GOVT.PLEADER SRI.MOHAMMED RAFIQ RESPONDENTS/ PETITIONERS IN W.P.(C) : BY ADV. A. KUMAR JUDGMENT Bechu Kurian Thomas, J. Respondents in this appeal had filed the writ petition challenging the detention of the 'RANGE ROVER' motor vehicle belonging to the 2^nd respondent while being transported from Coimbatore to Thiruvananthapuram as 'us....

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....pondents. 4. We are informed that pursuant to the impugned judgment, the vehicle detained by Ext.P7 and P8 had been released to the 2nd respondent. 5. The only reason stated for detaining the goods was that it was transported without the e-way bill. It must be remembered that goods that are classifiable as used personal and household effect falls under Rule 138(14) (a) of the Kerala Goods an....

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....d been driven into the State of Kerala from the U.T. of Puthuchery; then there could not have been a detention under Section 129, since then there would have been no question of uploading of e-way bill. We cannot also comprehend how an intra-State sale would be converted to an inter-State sale merely for reasons of it being transported in carriage A..........The incidence of tax is on the....