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    <title>2013 (4) TMI 49 - MADRAS HIGH COURT</title>
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    <description>Where goods are detained and the taxpayer is willing to pay the tax demanded under protest, the goods may be released forthwith on such payment under the Tamil Nadu Value Added Tax Act, 2006. The release of the detained goods is treated as distinct from any separate composition or compounding proceedings, which may continue independently in accordance with the statutory scheme. The taxpayer&#039;s right to contest the composition notice on merits is preserved, so the further proceedings are not concluded by the release of goods.</description>
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