KVAT: Shipping Document Required for Concessional Rate to Lakshadweep Supplies

AL-Mahamood Vs Commercial Tax Officer (Kerala High Court) Kerala High Court dismissed the writ petition holding that furnishing of shipping document or best evidence is must in respect of supplies made to the Union Territory of Lakshadweep for the purpose of availing concessional rate of tax @4% under proviso to section 6(1) of the KVAT Act. Facts- The petitioner has approached this Court in this writ petition for a direction to the 3rd respondent to furnish the shipping document or best evidence in respect of the supplies made by the petitioner to the Union Territory of Lakshadweep Administra...