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    <title>2010 (11) TMI 946 - DELHI HIGH COURT</title>
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    <description>The court addressed the challenge to the seizure and detention of goods under the Value Added Tax Act, 2004, concerning the penalty imposition on rubber products for tyre manufacture. It emphasized the need for an inquiry into whether the goods were sold in Delhi or passing through for onward transportation. The court directed the Value Added Tax officer to conduct an inquiry, transfer the deposited amount to the Tax Authority, and involve relevant parties, including the Container Corporation of India, within a specified timeline. The judgment aimed at ensuring transparency and a comprehensive resolution of the dispute.</description>
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      <pubDate>Mon, 29 Nov 2010 00:00:00 +0530</pubDate>
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