https://www.taxtmi.com/caselaws?id=270035 Detained goods were directed to be released on payment of a composition amount where the detention notice did not allege tax evasion. The goods had already reached the purchaser's factory, and the detention arose only because the transport documents lacked a seal. In that setting, Section 72(1) of the Tamil Nadu Value Added Tax Act, 2006 was applied as a composition mechanism for the offence, limiting the amount recoverable for release rather than justifying detention on a tax-evasion basis. The court therefore treated the case as one of procedural default, not evasion, and ordered release on payment of the composition amount. en-us Mon, 16 Nov 2015 00:00:00 +0530 Mon, 28 Dec 2015 09:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270035 Detained goods were directed to be released on payment of a composition amount where the detention notice did not allege tax evasion. The goods had already reached the purchaser's factory, and the detention arose only because the transport documents lacked a seal. In that setting, Section 72(1) of the Tamil Nadu Value Added Tax Act, 2006 was applied as a composition mechanism for the offence, limiting the amount recoverable for release rather than justifying detention on a tax-evasion basis. The court therefore treated the case as one of procedural default, not evasion, and ordered release on payment of the composition amount. Case-Laws VAT and Sales Tax Mon, 16 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270035