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    <title>2013 (3) TMI 520 - MADRAS HIGH COURT</title>
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    <description>Detained goods covered by an unquantified tax demand may be ordered released when the assessee pays the demanded tax under protest, consistent with the release mechanism under the Tamil Nadu Value Added Tax Act, 2006. The composition proceedings are distinct from the release question and may continue separately, while the assessee retains the right to contest the composition notice on merits and in accordance with law. The operative effect is immediate release of the goods on protested payment, without precluding independent adjudication of the compounding issue.</description>
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      <description>Detained goods covered by an unquantified tax demand may be ordered released when the assessee pays the demanded tax under protest, consistent with the release mechanism under the Tamil Nadu Value Added Tax Act, 2006. The composition proceedings are distinct from the release question and may continue separately, while the assessee retains the right to contest the composition notice on merits and in accordance with law. The operative effect is immediate release of the goods on protested payment, without precluding independent adjudication of the compounding issue.</description>
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