https://www.taxtmi.com/caselaws?id=200038 Goods detained at a check post on an allegation of misclassification were directed to be released pending adjudication, because the correctness of the classification and any alleged attempt to evade tax required proper determination on merits. The dealer had declared the goods as packing material under the Kerala Value Added Tax Act, 2003, and the Court treated the immediate issue as interim release rather than final tax liability. Finding a prima facie case for the dealer, it ordered release of the detained goods on execution of a simple bond without solvent sureties, while leaving the substantive adjudication open. en-us Wed, 04 Jan 2017 00:00:00 +0530 Sat, 17 Mar 2018 20:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200038 Goods detained at a check post on an allegation of misclassification were directed to be released pending adjudication, because the correctness of the classification and any alleged attempt to evade tax required proper determination on merits. The dealer had declared the goods as packing material under the Kerala Value Added Tax Act, 2003, and the Court treated the immediate issue as interim release rather than final tax liability. Finding a prima facie case for the dealer, it ordered release of the detained goods on execution of a simple bond without solvent sureties, while leaving the substantive adjudication open. Case-Laws VAT and Sales Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200038