https://www.taxtmi.com/caselaws?id=162402 Goods booked through a railway city booking agency and carried to the railway station are treated as remaining in railway custody during transit. On that footing, the statutory protection available to goods in transit under section 28A(8) of the U.P. Trade Tax Act, 1948 applies, and seizure is not warranted while the goods are in such transit. The text states that the goods were correctly treated as under railway custody, so unconditional release was maintained and the revision failed. en-us Tue, 11 Mar 2003 00:00:00 +0530 Wed, 26 Feb 2014 11:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162402 Goods booked through a railway city booking agency and carried to the railway station are treated as remaining in railway custody during transit. On that footing, the statutory protection available to goods in transit under section 28A(8) of the U.P. Trade Tax Act, 1948 applies, and seizure is not warranted while the goods are in such transit. The text states that the goods were correctly treated as under railway custody, so unconditional release was maintained and the revision failed. Case-Laws VAT and Sales Tax Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162402