JUDGMENT

Petitioner challenges Ext.P7. It seeks a declaration that Rule

58(16) is not applicable for consignment of goods for the purpose of demonstration and therefore Delivery Note in Form No.15 is not mandatory and seeks a direction to release the consignment detained under Ext.P7 forthwith without collecting any security deposit.

2. Ext.P7 is a notice issued under Section 47 (2) of the Kerala Value Added Tax Act , hereinafter referred to as 'the Act'. The objection taken is as follows:

“The goods are being transported from Chennai to Kochi on the strength of Delivery Chalan issued on 1.12.2008 by M/s. Siemens Ltd, M.G.Road, Chennai. The document accompanied with the transport did not declare any of the checkpost in Kerala. There is no document to paste the mote of transportation from Chennai to Kochi. It is further seen that M/s. Siemens Ltd, Kochi has issued a similar delivery chalan in favour of M/s. Pariyarom Medical College, Kannur vide Delivery Chelan No.403138, 403139 dtd. 2.12.2008 for the transport of the consignment. But there is no purchase order or a request WPC. 36224/2008. 2 letter demanding the demo of the item, even though there was a declaration in the sale bill is