2010 (5) TMI 707

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....RDER Heard Sri Aloke Kumar, learned counsel for the revisionist and Sri Bipin Pandey, learned Standing Counsel. The revisionist is a registered dealer. He is said to have purchased timber from Delhi and the vehicle carrying the goods was intercepted while transporting the goods to NOIDA in U.P. A seizure order under Section 50 of the U.P. Value Added Tax was passed on 20.2.2010 seizing the a....

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.... than those mentioned in Form 38. Therefore, when Form 38 submitted on his behalf is not disputed, the seizure of the same, on the ground that some extra material was also found loaded in the vehicle, is illegal and unjustified. Learned Standing counsel in reply submitted that possibly Form 38 was being misused and as on physical verification extra material in excess of that entered in Form 38 ....

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.... Form 38 which are not disputed. It is not even the case that the Form 38 so produced by the revisionist was fake or fictitious. Revisionist is not claiming ownership or release of the goods found in excess of the quantity mentioned in form 38. The finding that Form 38 was possibly being re-used is based on presumption and there is no material or finding that the goods so entered in Form 38 had ea....