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    <title>2019 (2) TMI 124 - MADRAS HIGH COURT</title>
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    <description>The court resolved the classification dispute by emphasizing the jurisdictional assessing officer&#039;s role in determining the classification of goods during transportation. It clarified the limited authority of squad officers in detaining goods temporarily for proper classification verification and directed tax authorities to issue directives to prevent unnecessary detentions in tax disputes. The judgment quashed the impugned proceedings and instructed the Commissioner of Commercial Taxes, Chennai, to issue a circular preventing unwarranted detentions in tax disputes.</description>
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