https://www.taxtmi.com/caselaws?id=165509 Incense sticks seized in transit were treated as exempt agarbatti under the U.P. Value Added Tax Act, 2008, so no import declaration form was required. The statutory scheme under section 50 applies only to goods outside the First Schedule, while section 7(b) read with entry 41 exempts agarbatti. Because the Department relied only on visual inspection and produced no chemical test, burn test, or other reliable material to prove the goods were not incense sticks capable of emitting fragrance on burning, it failed to establish that the goods were taxable. The seizure could not be sustained on that basis. en-us Fri, 08 Jul 2011 00:00:00 +0530 Mon, 15 Sep 2014 07:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165509 Incense sticks seized in transit were treated as exempt agarbatti under the U.P. Value Added Tax Act, 2008, so no import declaration form was required. The statutory scheme under section 50 applies only to goods outside the First Schedule, while section 7(b) read with entry 41 exempts agarbatti. Because the Department relied only on visual inspection and produced no chemical test, burn test, or other reliable material to prove the goods were not incense sticks capable of emitting fragrance on burning, it failed to establish that the goods were taxable. The seizure could not be sustained on that basis. Case-Laws VAT and Sales Tax Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165509