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    <title>2017 (4) TMI 539 - MADRAS HIGH COURT</title>
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    <description>Goods detained in transit under the Tamil Nadu Value Added Tax Act were ordered to be released because the statutory scheme permits release on payment of tax or furnishing security. The court interfered with the detention notice only to secure release, accepting the appellant&#039;s offer to furnish a bank guarantee for the tax component, while leaving the challenge to the tax and penalty demand open before the appropriate authority. The underlying dispute as to local sale was not finally adjudicated at this stage.</description>
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      <description>Goods detained in transit under the Tamil Nadu Value Added Tax Act were ordered to be released because the statutory scheme permits release on payment of tax or furnishing security. The court interfered with the detention notice only to secure release, accepting the appellant&#039;s offer to furnish a bank guarantee for the tax component, while leaving the challenge to the tax and penalty demand open before the appropriate authority. The underlying dispute as to local sale was not finally adjudicated at this stage.</description>
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