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    <title>2018 (2) TMI 1475 - BOMBAY HIGH COURT</title>
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    <description>Administrative restrictions on ready mix plaster could not rest on an invalidated notification and rules governing sand transport, particularly where the product was a finished GST-taxable good and no Maharashtra prohibition applied to its transport. The circular and consequential action were therefore liable to be quashed. Seizure and detention of transport vehicles also required strict compliance with the Maharashtra Land Revenue Code, including production before the Collector or authorised officer within forty-eight hours and consideration of release on prescribed conditions. Non-compliance with this mandatory safeguard prejudiced affected parties, rendering the seizure and detention unsustainable; the vehicles and goods were to be released.</description>
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      <description>Administrative restrictions on ready mix plaster could not rest on an invalidated notification and rules governing sand transport, particularly where the product was a finished GST-taxable good and no Maharashtra prohibition applied to its transport. The circular and consequential action were therefore liable to be quashed. Seizure and detention of transport vehicles also required strict compliance with the Maharashtra Land Revenue Code, including production before the Collector or authorised officer within forty-eight hours and consideration of release on prescribed conditions. Non-compliance with this mandatory safeguard prejudiced affected parties, rendering the seizure and detention unsustainable; the vehicles and goods were to be released.</description>
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