https://www.taxtmi.com/caselaws?id=163886 Taxability and classification disputes cannot be finally determined in ancillary seizure or release proceedings under section 48(7) of the U.P. Value Added Tax Act, 2008; they must be left to the assessing authority in the regular assessment process. Maize flakes were seized under section 50 on the basis that they were taxable, but the Tribunal properly declined to decide that issue at that stage and instead ordered release of the goods while preserving a sample for assessment use. The revision accordingly failed, and the taxability question remained open for determination in assessment. en-us Wed, 09 Jul 2008 00:00:00 +0530 Thu, 04 Dec 2014 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163886 Taxability and classification disputes cannot be finally determined in ancillary seizure or release proceedings under section 48(7) of the U.P. Value Added Tax Act, 2008; they must be left to the assessing authority in the regular assessment process. Maize flakes were seized under section 50 on the basis that they were taxable, but the Tribunal properly declined to decide that issue at that stage and instead ordered release of the goods while preserving a sample for assessment use. The revision accordingly failed, and the taxability question remained open for determination in assessment. Case-Laws VAT and Sales Tax Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163886