https://www.taxtmi.com/caselaws?id=164741 The Allahabad High Court ruled in a case concerning the seizure of goods under section 13A(4) of the U.P. Trade Tax Act, 1948. The Court found the seizure order and security demand to be arbitrary and illegal as there was no evidence to establish the company as a dealer engaged in business activities in Uttar Pradesh. The Court emphasized the importance of concrete evidence to support seizure actions under tax laws and set aside the seizure order, directing the Department to release the goods promptly and awarding costs to the company. en-us Wed, 30 Jul 2008 00:00:00 +0530 Tue, 02 Dec 2014 19:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164741 The Allahabad High Court ruled in a case concerning the seizure of goods under section 13A(4) of the U.P. Trade Tax Act, 1948. The Court found the seizure order and security demand to be arbitrary and illegal as there was no evidence to establish the company as a dealer engaged in business activities in Uttar Pradesh. The Court emphasized the importance of concrete evidence to support seizure actions under tax laws and set aside the seizure order, directing the Department to release the goods promptly and awarding costs to the company. Case-Laws VAT and Sales Tax Wed, 30 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164741