https://www.taxtmi.com/caselaws?id=233784 Goods and the vehicle detained under the Kerala Value Added Tax Act were held fit for provisional release where detention rested only on a tentative suspicion of tax evasion and the disputed factual issues, including the alleged works contract element, still required adjudication. The Court balanced release against revenue protection by directing release on furnishing security for 50% of the demanded amount by cash, bank guarantee, or immovable property, together with a simple bond without sureties for the balance. The statutory adjudication was left open to be completed in accordance with law, without prejudice to the revenue's rights. en-us Mon, 30 Jul 2012 00:00:00 +0530 Wed, 15 May 2013 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233784 Goods and the vehicle detained under the Kerala Value Added Tax Act were held fit for provisional release where detention rested only on a tentative suspicion of tax evasion and the disputed factual issues, including the alleged works contract element, still required adjudication. The Court balanced release against revenue protection by directing release on furnishing security for 50% of the demanded amount by cash, bank guarantee, or immovable property, together with a simple bond without sureties for the balance. The statutory adjudication was left open to be completed in accordance with law, without prejudice to the revenue's rights. Case-Laws VAT and Sales Tax Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233784