https://www.taxtmi.com/caselaws?id=161932 Detention of goods for verification of the genuineness of high-sea sale transactions was treated as a legitimate exercise where the Revenue needed a fair opportunity to examine supporting documents, and the detention orders were not quashed. After scrutiny of the records, final demands of tax and compounding fee had been issued, so the petitioners were required to pursue the effective statutory revision remedy before the Deputy Commissioner under section 33 of the Tamil Nadu General Sales Tax Act, 1959. In view of that alternate remedy, the Tribunal declined interference with the impugned notices and dismissed the original petitions, leaving liberty to seek revision where available. en-us Thu, 30 Sep 2004 00:00:00 +0530 Tue, 11 Feb 2014 15:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161932 Detention of goods for verification of the genuineness of high-sea sale transactions was treated as a legitimate exercise where the Revenue needed a fair opportunity to examine supporting documents, and the detention orders were not quashed. After scrutiny of the records, final demands of tax and compounding fee had been issued, so the petitioners were required to pursue the effective statutory revision remedy before the Deputy Commissioner under section 33 of the Tamil Nadu General Sales Tax Act, 1959. In view of that alternate remedy, the Tribunal declined interference with the impugned notices and dismissed the original petitions, leaving liberty to seek revision where available. Case-Laws VAT and Sales Tax Thu, 30 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161932