https://www.taxtmi.com/caselaws?id=260267 Detained goods in transit were held releasable on payment of tax or adequate security under section 67(3)(b)(2) of the Tamil Nadu Value Added Tax Act, 2006, and the compounding fee could not be insisted upon as a pre-condition for release. The Court treated compounding under section 72 as a separate statutory process and permitted those proceedings to continue independently in accordance with law. It also noted the availability of the statutory revision remedy under section 54. en-us Fri, 24 Apr 2015 00:00:00 +0530 Sat, 06 Jun 2015 05:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260267 Detained goods in transit were held releasable on payment of tax or adequate security under section 67(3)(b)(2) of the Tamil Nadu Value Added Tax Act, 2006, and the compounding fee could not be insisted upon as a pre-condition for release. The Court treated compounding under section 72 as a separate statutory process and permitted those proceedings to continue independently in accordance with law. It also noted the availability of the statutory revision remedy under section 54. Case-Laws VAT and Sales Tax Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260267