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2016 (2) TMI 843 - HC - VAT and Sales TaxDetention of goods - DVAT - there were some documents being carried by the transporter which according to the VATO were found to be inadequate. The other strange thing that was sought to be explained to the Court was that "W/Bill" should be read as "without bill". While, the original of the said document was retained by the VATO, the copy thereof given to the Petitioner No. 2 was obviously unsigned. - Held that:- the entire matter has to be examined afresh with an opportunity being given to the Petitioner No. 1 to produce all the documents in its possession and to urge all the points urged in the present petition, including questioning the authority of the VATO (Enf) to pass the order of detention and make an assessment. It is directed that, if Petitioner No.1 pays the entire amount of the VAT on the value of the detained goods then the said goods shall be released forthwith to Petitioner No.1 by the VATO (Enf). This is without prejudice to the rights and contentions of either party and subject to the final order that may be passed by the VATO (Enf).
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