https://www.taxtmi.com/caselaws?id=222048 Detained goods under the Tamil Nadu Value Added Tax Act were held releasable on payment of tax either voluntarily or under protest, because Section 67(4) permits release on that basis without requiring quashing of the detention notice. The composition fee could not be insisted upon as a pre-condition for release, since it was a distinct matter to be dealt with separately under the prescribed procedure. The authorities were directed to conclude the composition proceedings independently, while the goods were to be released forthwith on payment of tax. en-us Mon, 10 Dec 2012 00:00:00 +0530 Thu, 11 Apr 2013 14:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222048 Detained goods under the Tamil Nadu Value Added Tax Act were held releasable on payment of tax either voluntarily or under protest, because Section 67(4) permits release on that basis without requiring quashing of the detention notice. The composition fee could not be insisted upon as a pre-condition for release, since it was a distinct matter to be dealt with separately under the prescribed procedure. The authorities were directed to conclude the composition proceedings independently, while the goods were to be released forthwith on payment of tax. Case-Laws VAT and Sales Tax Mon, 10 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222048