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    <title>2015 (8) TMI 253 - MADRAS HIGH COURT</title>
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    <description>Goods detained for movement without the prescribed transport documents were considered releasable on payment of the tax demanded under the Tamil Nadu Value Added Tax Act, 2006. The Court accepted the revenue&#039;s position that release could be secured if the petitioner opted to pay the specified tax amount. It also held that the objection to compounding of the alleged offence was a separate matter to be worked out independently in accordance with law, and not in these proceedings. Relief was therefore granted partly in favour of the assessee, limited to release of the detained goods.</description>
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      <description>Goods detained for movement without the prescribed transport documents were considered releasable on payment of the tax demanded under the Tamil Nadu Value Added Tax Act, 2006. The Court accepted the revenue&#039;s position that release could be secured if the petitioner opted to pay the specified tax amount. It also held that the objection to compounding of the alleged offence was a separate matter to be worked out independently in accordance with law, and not in these proceedings. Relief was therefore granted partly in favour of the assessee, limited to release of the detained goods.</description>
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