https://www.taxtmi.com/caselaws?id=248023 Transit goods accompanied by the prescribed documents under the U.P. VAT framework cannot be seized merely because they remained in a recognised border transhipment godown within the exit time. The court noted that the statutory and procedural requirements under Section 52 and Rule 58 are aimed at identifying goods meant for sale within the State, but where the goods reached the declared border facility and there was no material showing actual sale or diversion for sale in Uttar Pradesh, the seizure power under Section 48 read with Rule 55 was not attracted. The release of the goods without security was therefore upheld. en-us Thu, 26 Apr 2012 00:00:00 +0530 Thu, 31 Jul 2014 09:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248023 Transit goods accompanied by the prescribed documents under the U.P. VAT framework cannot be seized merely because they remained in a recognised border transhipment godown within the exit time. The court noted that the statutory and procedural requirements under Section 52 and Rule 58 are aimed at identifying goods meant for sale within the State, but where the goods reached the declared border facility and there was no material showing actual sale or diversion for sale in Uttar Pradesh, the seizure power under Section 48 read with Rule 55 was not attracted. The release of the goods without security was therefore upheld. Case-Laws VAT and Sales Tax Thu, 26 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248023