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2013 (4) TMI 244 - HC - VAT and Sales TaxDetention of goods and vehicle - TNVAT Act, 2006 - notice for composition has been issued demanding both tax as well as compounding fee - Held that:- The larger relief sought for to quash the impugned notice for composition is declined and a direction is issued to the respondent to release to goods forthwith if the tax is paid voluntarily or under protest. Insofar as the composition fee is concerned, the authorities will proceed in accordance with the provisions of Section 72 of the TNVAT Act, 2006 for concluding the composition proceedings separately, after following the procedure prescribed. The petitioner is entitled to file a revision under Section 54 of the TNVAT ACT, 2006, if so advised.
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