Goods under Railway custody en route to station not subject to city booking agency's seizure

The Allahabad HC dismissed the revision against the Trade Tax Tribunal's order for the assessment year 1995-96. The Tribunal held that goods under Railway supervision en route to the station cannot be seized by a city booking agency. The HC affirmed this decision, noting the goods were under Railway custody during transit.

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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.

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