2013 (4) TMI 150

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....N         JUDGMENT   Heard the learned counsel for the petitioner and the learned Government Pleader. 2. Petitioner is aggrieved by Ext.P3, a notice issued under Section 47(2) of the KVAT Act detaining a consignment of hand made soaps on grounds of undervaluation. 3. In so far as the challenge against Ext.P3 is concerned, it is seen that, yet another manufacturer, ....

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....y of which is Ext.P4. Therefore, he says that whenever his goods are detained on allegation of undervaluation, the goods should be purchased as mandated in Section 45 and the circular mentioned above. 6. This prayer of the petitioner is resisted by the learned Government Pleader contending that Section 45 is inapplicable in the case of a detention of consignment on allegation of undervaluation. ....