https://www.taxtmi.com/caselaws?id=190955 The revision was allowed, setting aside the Tribunal's order. The court upheld the validity of goods seizure and cash security demand under Section 48 of the U.P. VAT Act due to fraudulent transportation of goods within U.P. with forged documents to evade tax. The claim of Delhi-U.P. Border area as "no-man's land" was rejected, affirming its inclusion in U.P. territory. Transporters were deemed complicit in fictitious transactions to evade tax. The court emphasized Section 48 over Section 52 for fraudulent transportation, asserting legislative intent against protecting fraudulent acts. Penalty proceedings were to proceed independently of the judgment. en-us Mon, 09 Jan 2017 00:00:00 +0530 Sat, 15 Sep 2018 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190955 The revision was allowed, setting aside the Tribunal's order. The court upheld the validity of goods seizure and cash security demand under Section 48 of the U.P. VAT Act due to fraudulent transportation of goods within U.P. with forged documents to evade tax. The claim of Delhi-U.P. Border area as "no-man's land" was rejected, affirming its inclusion in U.P. territory. Transporters were deemed complicit in fictitious transactions to evade tax. The court emphasized Section 48 over Section 52 for fraudulent transportation, asserting legislative intent against protecting fraudulent acts. Penalty proceedings were to proceed independently of the judgment. Case-Laws VAT and Sales Tax Mon, 09 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190955