https://www.taxtmi.com/caselaws?id=221954 The court rejected the petitioner's argument that authorities must purchase goods under Section 45 and Circular No.47/06 in cases of consignment detention for undervaluation under the KVAT Act. The court held that these provisions only grant enabling powers, not a mandatory obligation, and emphasized the discretionary nature of authorities' actions in such cases. The writ petition was disposed of similarly to a prior judgment, directing adjudication and releasing the goods upon furnishing a bank guarantee. en-us Tue, 08 Jan 2013 00:00:00 +0530 Sat, 06 Apr 2013 20:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221954 The court rejected the petitioner's argument that authorities must purchase goods under Section 45 and Circular No.47/06 in cases of consignment detention for undervaluation under the KVAT Act. The court held that these provisions only grant enabling powers, not a mandatory obligation, and emphasized the discretionary nature of authorities' actions in such cases. The writ petition was disposed of similarly to a prior judgment, directing adjudication and releasing the goods upon furnishing a bank guarantee. Case-Laws VAT and Sales Tax Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221954