Section 85(3) in Meghalaya Value Added Tax Act, 2003
(3)Notwithstanding anything contained in sub-section (2), the Commissioner may, subject to such rules as may be made under this Act, where the goods seized are:-(a)Of perishable nature.(b)Required to be used by specified date.(c)Sell such goods in open auction before the occurrence of, or expiry of such period as may be considered fit and proper or, if he is of the opinion that such may become unusable, un-saleable on detention destroy such goods, if the said goods become unsaleable before the sale in open auction actually take place.
