https://www.taxtmi.com/caselaws?id=221954 Detention of handmade soaps for alleged undervaluation under the Kerala Value Added Tax Act warranted release on terms comparable to those applied to an identically placed manufacturer, including adjudication and security by bank guarantee. Section 45 and Circular No. 47/06 conferred an enabling power to purchase detained goods; they did not impose a mandatory duty to purchase goods in every detention involving alleged undervaluation. Release-related relief was therefore available, while compulsory purchase was not required. 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 Detention of handmade soaps for alleged undervaluation under the Kerala Value Added Tax Act warranted release on terms comparable to those applied to an identically placed manufacturer, including adjudication and security by bank guarantee. Section 45 and Circular No. 47/06 conferred an enabling power to purchase detained goods; they did not impose a mandatory duty to purchase goods in every detention involving alleged undervaluation. Release-related relief was therefore available, while compulsory purchase was not required. Case-Laws VAT and Sales Tax Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221954