https://www.taxtmi.com/caselaws?id=246206 The text states that seizure of a chassis under Section 50 of the U.P. Value Added Tax Act, 2008 was unjustified because the record did not support an inference that it had been brought into Uttar Pradesh for sale or for tax evasion, so the statutory conditions for seizure were not met and the seizure was illegal. It further states that the security demanded for release was excessive and arbitrary because it rested on the same unsustainable seizure and lacked a valid statutory foundation. The impugned orders were quashed and the chassis was directed to be released forthwith with costs. en-us Thu, 17 Apr 2014 00:00:00 +0530 Mon, 07 Mar 2016 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246206 The text states that seizure of a chassis under Section 50 of the U.P. Value Added Tax Act, 2008 was unjustified because the record did not support an inference that it had been brought into Uttar Pradesh for sale or for tax evasion, so the statutory conditions for seizure were not met and the seizure was illegal. It further states that the security demanded for release was excessive and arbitrary because it rested on the same unsustainable seizure and lacked a valid statutory foundation. The impugned orders were quashed and the chassis was directed to be released forthwith with costs. Case-Laws VAT and Sales Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246206