https://www.taxtmi.com/caselaws?id=238461 The Court upheld the seizure of goods and the demand for security under the Value Added Tax Act due to the non-production of a transit pass. It clarified the mandatory requirement of a transit pass for goods entering Uttar Pradesh for transportation outside the state. Previous judgments cited were deemed inapplicable as they did not address the specific circumstance of delayed transit pass generation post-interception. The Court reduced the security demanded for the release of goods to 20% in cash or bank draft and 20% through non-cash security, affirming the legality of the seizure and security demand. en-us Thu, 08 Aug 2013 00:00:00 +0530 Wed, 23 Oct 2013 08:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238461 The Court upheld the seizure of goods and the demand for security under the Value Added Tax Act due to the non-production of a transit pass. It clarified the mandatory requirement of a transit pass for goods entering Uttar Pradesh for transportation outside the state. Previous judgments cited were deemed inapplicable as they did not address the specific circumstance of delayed transit pass generation post-interception. The Court reduced the security demanded for the release of goods to 20% in cash or bank draft and 20% through non-cash security, affirming the legality of the seizure and security demand. Case-Laws VAT and Sales Tax Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238461