2014 (7) TMI 886

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....which was purchased by the fourth respondent. It appears that the equipment was seized by the sales tax authorities in terms of the pro- visions contained in section 47(2) of the Kerala Value Added Tax Act, 2003. Proceedings under section 47(2) resulted in exhibit P2 order of adjudi- cation. That order was confirmed in appeal as per exhibit P3. It is at that stage, the petitioner has approached th....