Unitech Wireless (South) Private Ltd vs The Intelligence Inspector on 20 May, 2010
2. The learned counsel for the petitioner submits that the
transportation is very much supported by relevant documents; that
the goods are never intended for sale, they being the essential
materials for erecting the structures and to provide service to the
W.P(C) No.15313 of 2010-L 2
customers, which otherwise are not capable of being sold by
themselves. It is further contended that, they being 'capital goods',
the detention would serve no purpose. Reliance is placed on the
decision of the Division Bench of this Court in Sasi Road Finishers &
engineering Contractors V. State of Kerala (2010) 1 GST 242 (Ker)