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of <h1>Supreme Court sets aside High Court judgments, remands for further consideration.</h1> The Supreme Court allowed the civil appeals, setting aside the High Court's judgments and remanding the matters for further consideration. The High Court ... Held that:- Appeal allowed. The Indian Railway Commercial Manual, Volume II, Chapter 26, provides for appointment of city booking agencies but neither the said manila] was placed before us nor-more important-has the contract/agreement entered into between the railways and Bhoosa Toli city booking agency (or for that matter any other city booking agency at Kanpur) been placed before us. In the absence of the said material, it is not possible for us to determine the question which the parties have asked us to determine The question of fact (i.e., whether the transport is really to the city booking agency from the railway station/godown or the said plea is only a cover for evading the statutory obligation created by section 28-A of the Uttar Pradesh Sales Tax Act and the Rules made thereunder) shall be determined by the appropriate authorities under the Uttar Pradesh Sales Tax Act. Issues Involved:1. Legality of the seizure of goods by sales tax officials.2. Determination of whether city booking agencies are part of the 'railway' under the Railways Act.3. Validity of the High Court's interference with the Deputy Commissioner's factual findings.4. Application of Section 28-A of the Uttar Pradesh Sales Tax Act to goods transported from the railway station to city booking agencies.Detailed Analysis:1. Legality of the Seizure of Goods by Sales Tax OfficialsThe Union of India, represented by railway officials, challenged the order of the Deputy Commissioner, Sales Tax, Kanpur, which dismissed their application for the release of seized goods. The goods, twenty-six packages of utensils, were seized because they were not accompanied by the requisite documents as per the Uttar Pradesh Sales Tax Act. The Deputy Commissioner found that the goods were delivered to a consignee and not to the city booking agency, Bhoosa Toli, as claimed. The High Court quashed the Deputy Commissioner's order, but the Supreme Court found that the High Court interfered without adequately addressing the factual findings of the Deputy Commissioner.2. Determination of Whether City Booking Agencies are Part of the 'Railway' Under the Railways ActThe core issue was whether city booking agencies fall within the definition of 'railway' under the Railways Act, 1890, and the Railways Act, 1989. The Supreme Court noted that for city booking agencies to be considered part of the 'railway,' they must be offices or warehouses of the railway itself, not merely licensed or permitted entities. The relevant contractual agreements and rules were not presented, necessitating a remand to the High Court for further examination.3. Validity of the High Court's Interference with the Deputy Commissioner's Factual FindingsThe Supreme Court criticized the High Court for interfering with the Deputy Commissioner's findings without considering the detailed reasons provided. The Deputy Commissioner had concluded that the goods were being taken to a place other than the city booking agency based on several factors, including the payment of octroi by a third party and the lack of requisite permissions for transportation. The Supreme Court emphasized that a writ court should not interfere with factual findings unless they are based on no evidence or are perverse.4. Application of Section 28-A of the Uttar Pradesh Sales Tax Act to Goods Transported from the Railway Station to City Booking AgenciesSection 28-A of the Uttar Pradesh Sales Tax Act mandates that goods imported into the state must be accompanied by a declaration form. However, sub-section (8) exempts railway administrations from obligations under this section. The Union of India argued that this exemption should apply to city booking agencies. The Supreme Court found that this determination depends on whether city booking agencies are part of the 'railway.' The matter was remanded to the High Court to decide this issue based on relevant contractual and regulatory materials.Conclusion:The Supreme Court allowed the civil appeals, setting aside the High Court's judgments and remanding the matters for further consideration. The High Court was directed to determine whether city booking agencies fall within the definition of 'railway' and to reassess the factual findings regarding the seizure of goods. The writ petitions were dismissed, and the High Court's future determination would apply to all city booking agencies in Uttar Pradesh. Civil appeals were allowed, and writ petitions were dismissed with costs.
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