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    <title>Deputy Commissioner Can Release Vehicle Detained for VAT Evasion if Tax and Penalty Paid or Security Provided (Section 68.</title>
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      <description>Release of vehicle - Detained for evasion of VAT under Section 68 - Under Section 68(5), the Deputy Commissioner has the power to release such goods pending assessment on such conditions of depositing tax and penalty or furnishing security as may be found fit - HC</description>
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