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    <title>2014 (7) TMI 1007 - KERALA HIGH COURT</title>
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    <description>An excavator detained in proceedings under the Kerala Value Added Tax Act was to be released following the Tribunal&#039;s setting aside of the penalty order, but the Department stated it intended to seek revision. The Court allowed a limited 15-day window for the Department to file revision and obtain appropriate interim orders. If no revision and interlocutory protection were secured within that period, the petitioner was entitled to release of the excavator.</description>
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      <description>An excavator detained in proceedings under the Kerala Value Added Tax Act was to be released following the Tribunal&#039;s setting aside of the penalty order, but the Department stated it intended to seek revision. The Court allowed a limited 15-day window for the Department to file revision and obtain appropriate interim orders. If no revision and interlocutory protection were secured within that period, the petitioner was entitled to release of the excavator.</description>
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