Kerala Value Added Tax Act, 2003
Appellant:- M/s SAURASHTRA ROADWAYS
Registration of Parcel/courier/transporting and clearing agencies functioning within the State are liable for registration.
Held- There is absolutely no bar on the legislature, to provide for registration of transporting agencies, who have an intimate and proximate connection, to the sales and purchase of goods, and also provide for filing of returns, and inspection of accounts of such transporting agencies. However, as the Act, stands now, it only mandates the latter and does not provide for registration. The statute having not provided for the same, the Commissioner as was noticed, is not entitled to bring in such transporting agencies invoking the administrative powers conferred under Section 3 of the KVAT Act.
W.P(C) Nos.28690 of 2011 & 31635 of 2011, Date: 1st AUGUST 2014
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