https://www.taxtmi.com/caselaws?id=220245 Goods detained in transit under the Kerala Value Added Tax Act were held not to require continued detention merely because tax evasion was suspected and adjudication was pending. The court noted that whether the transaction involved a works contract element or any actual evasion had to be decided in appropriate proceedings, but that question did not justify withholding release in the meantime. Provisional release was directed on payment of one-third of the demanded security deposit, either in cash or by bank guarantee, with a simple bond without sureties for the balance, while adjudication was to proceed expeditiously. en-us Mon, 13 Aug 2012 00:00:00 +0530 Wed, 16 Jan 2013 06:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220245 Goods detained in transit under the Kerala Value Added Tax Act were held not to require continued detention merely because tax evasion was suspected and adjudication was pending. The court noted that whether the transaction involved a works contract element or any actual evasion had to be decided in appropriate proceedings, but that question did not justify withholding release in the meantime. Provisional release was directed on payment of one-third of the demanded security deposit, either in cash or by bank guarantee, with a simple bond without sureties for the balance, while adjudication was to proceed expeditiously. Case-Laws VAT and Sales Tax Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220245