https://www.taxtmi.com/caselaws?id=163271 Goods detained in transit for recovery of tax dues may be sold, but the statute does not permit confiscation or continued retention beyond satisfaction of the liability. Once the tax dues are recovered from the sale proceeds, any surplus cannot be retained by the State and must be returned to the person entitled to it. On the facts, the appellate authority had already set aside the attachment and recovery notice, and relief was confined to payment of any balance remaining after adjustment of the tax liability. en-us Mon, 03 Dec 2007 00:00:00 +0530 Thu, 18 Dec 2014 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163271 Goods detained in transit for recovery of tax dues may be sold, but the statute does not permit confiscation or continued retention beyond satisfaction of the liability. Once the tax dues are recovered from the sale proceeds, any surplus cannot be retained by the State and must be returned to the person entitled to it. On the facts, the appellate authority had already set aside the attachment and recovery notice, and relief was confined to payment of any balance remaining after adjustment of the tax liability. Case-Laws VAT and Sales Tax Mon, 03 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163271