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<h1>Goods under Railway custody en route to station not subject to city booking agency's seizure</h1> <h3>Commissioner, Trade Tax, UP., Lucknow Versus Harishanker</h3> Commissioner, Trade Tax, UP., Lucknow Versus Harishanker - [2006] 143 STC 420 (All) The Allahabad High Court dismissed the revision against the Trade Tax Tribunal's order related to the assessment year 1995-96. The Tribunal ruled that goods booked by a city booking agency under Railway supervision cannot be seized while in transit to the Railway station. The High Court upheld the Tribunal's decision, stating that the goods remained in the custody of the Railway during transportation. The revision was dismissed.