https://www.taxtmi.com/caselaws?id=233411 An earlier departmental circular could not prevail once the Tamil Nadu Value Added Tax Act, 2006 expressly required a transit pass for specified inter-State movement of goods, because saved clarifications operate only where they are not inconsistent with the statute. Detained goods were releasable on payment of tax or security under the detention provision, and the authority had to act on that statutory compliance. Composition of the offence under Section 72 was a separate process requiring independent consideration on its own merits. en-us Thu, 08 Nov 2012 00:00:00 +0530 Wed, 16 Jul 2014 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233411 An earlier departmental circular could not prevail once the Tamil Nadu Value Added Tax Act, 2006 expressly required a transit pass for specified inter-State movement of goods, because saved clarifications operate only where they are not inconsistent with the statute. Detained goods were releasable on payment of tax or security under the detention provision, and the authority had to act on that statutory compliance. Composition of the offence under Section 72 was a separate process requiring independent consideration on its own merits. Case-Laws VAT and Sales Tax Thu, 08 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233411