C. N. RAMACHANDRAN NAIR, J. –

The petitioners in this batch of cases are suppliers of tapered steel tubes to BSNL. The BSNL has issued purchase orders to the factory of the petitioners located in Calcutta, wherefrom the items are despatched to the destination of BSNL in Kerala. The goods were detained at the check-post, Walayar, Palakkad, demanding entry tax as check-post authorities felt that the item fell under declared goods and therefore liable to entry tax. In some cases, entry tax was paid, and in some others under orders of this Court, the goods were released to the petitioners but at the same time this Court directed the BSNL to retain 4 per cent of the bill amount.

I heard the learned counsel for the petitioners and the Special Government Pleader for the State. The contention of the petitioners is that the items are custom made and are telephone poles used by BSNL. These are not declared goods falling under the Second Schedule and therefore there is no liability for entry tax. Counsel for the petitioners also questioned the jurisdiction of the Sales Tax Inspector of the check-post to detain the goods and demand entry tax prior to the entry of the goods into Kerala.