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    <description>The court addressed challenges under the Value Added Tax Act related to the seizure of vehicles and detention of goods, focusing on the imposition of penalties. It directed an inquiry by the Value Added Tax officer to determine if the goods were sold in Delhi or in transit to another destination. The judgment emphasized a fair hearing for all parties involved, including the Container Corporation of India, and instructed the completion of the inquiry within two weeks, without expressing an opinion on the merits of the case or the Corporation&#039;s position under Section 61(8) of the Act.</description>
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