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INDUS TOWERS LIMITED vs. THE ASSISTANT STATE TAX OFFICER
(Kerala High Court)

Hon'ble Judges:

P.B.SURESH KUMAR

Pet. Counsel

P.j.anilkumar

P.s.sree Prasad

Res. Counsel

V.k.shamsudheen

Petitioner / Applicant	INDUS TOWERS LIMITED
Respondent	THE ASSISTANT STATE TAX OFFICER
Court	Kerala High Court
State	Kerala
Date	Jan 17, 2018
Order No.	W. P. (C) No. 196 of 2018
Citation	2018(1) TAXREPLY 3133
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ORDER
Petitioner is a public limited company engaged in the establishment and maintenance of towers for telecom service providers. They are registered under the Central Goods and Services Tax Act (the CGST Act) and the Kerala State Goods and Services Tax Act (the SGST Act). 2. It is stated by the petitioner that the materials procured by them for their use at the various tower locations in the State are being stored at their warehouses and the same will be transported to the various tower locations as and when required. On 7.12.2017, in terms of Ext.P1 GST tax invoice, the petitioner procured the batteries required for their various tower locations including Gandhi Nagar in Ernakuam District and Ambalappuzha in Alappuzha District. As the said transaction was an interstate purchase, the goods suffered the tax payable in terms of Integrated Goods and Services Tax Act (the IGST Act). On 20.12.2017. the petitioner transported the, batteries covered by Ext.P1 GST tax invoice intended for t....