2003 (3) TMI 698

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....econd Appeal No. 308 of 1997, relating to assessment year 1995-96. 2.. Briefly stated the facts giving rise to the present revision are that the opposite party is acting as city booking agency under the supervision and control of Railways. It appears on March 3, 1996, that the Trade Tax Officer (Mobile Squad), Mirzapur, checked the Vehicle No. D.S.D. 7713 in which 15 items of brass utensils were ....

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....the goods. 3.. I have heard the learned counsel for the applicant and Shri Kunwar Saxena, learned counsel for the opposite party. 4.. It is not in dispute that the goods were booked by the opposite party acting as booking agency of the Railways and the goods were being transported from the office of booking agency to the Railways when it was intercepted. In view of the decision of division Bench....