Judgment :- 1. The main contention of the learned counsel appearing for the petitioner is that the petitioner is not a dealer, as per Section 2(15), nor a registered dealer, as per Section 2 (30), nor a casual dealer, under Section 2(12) of the Tamil Nadu Value Added Tax Act, 2006. Therefore, the levy of tax on the petitioner is illegal and void. 2. At this stage of the hearing of the writ petition, the learned Additional Government Pleader appearing for the respondent had submitted that the goods in question, detained by the respondent, would be released on the petitioner paying the tax due, at 12.5%, amounting to Rs.3,77,978/-, subject to adjudication proceedings. 3. In view of the submissions made by the learned counsels appearing on behalf of the parties concerned, the respondent is directed to release the goods in question, on the petitioner paying a sum of Rs.3,77,978/-. It is made clear that the payment made by the petitioner, as well as the claim made by the respondent, in respect of the goods in question, would be subject to the final orders to be passed in the adjudication proceedings. The writ petition stands ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed.