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    <title>2017 (6) TMI 432 - ALLAHABAD HIGH COURT</title>
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    <description>The Court upheld the seizure of goods due to discrepancies in the transit declaration form. The Tribunal&#039;s order was modified to release the goods upon depositing 15% of their value and furnishing an indemnity bond for the remaining 85%, subject to legal proceedings. The revisionist&#039;s challenges regarding non-service of notices and valuation of goods were dismissed, affirming the authorities&#039; jurisdiction under the U.P. Value Added Tax Act, 2008 to verify goods passing through the state.</description>
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