https://www.taxtmi.com/caselaws?id=189574 Goods detained under the Kerala VAT regime for want of the required transport documents and non-compliance with the prescribed procedure were treated as validly detained on that ground, even though a delivery note and declaration had been produced. The detention notice was not disturbed on merits, but because the dealer was registered and the goods were being carried for demonstration purposes, provisional release was directed on furnishing a bank guarantee as security for the amount demanded, leaving adjudication to the competent authority. en-us Fri, 16 Oct 2015 00:00:00 +0530 Fri, 13 Jan 2017 10:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189574 Goods detained under the Kerala VAT regime for want of the required transport documents and non-compliance with the prescribed procedure were treated as validly detained on that ground, even though a delivery note and declaration had been produced. The detention notice was not disturbed on merits, but because the dealer was registered and the goods were being carried for demonstration purposes, provisional release was directed on furnishing a bank guarantee as security for the amount demanded, leaving adjudication to the competent authority. Case-Laws VAT and Sales Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189574