Incidence of Tax is on Supply and not on nature of transport

Kun Motor Co.Pvt. Ltd. Vs The Asst. State Tax Officer (Kerala High Court)

In the present case the challenge was to the judgment of the Kerala HC in the case reported in 2018-TIOL-163-Ker-HC.

A person from Trivandrum goes to Pondicherry, purchases a car, and entrusts it to the car dealer to transport it to Trivandrum. On the way, in Kerala, the officials under the GST Act, intercept the vehicle and detain the goods, for no Please become a Premium member. If you are already a Premium member, login here to access the full content.