2007 (7) TMI 612

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....oth sides. Counter and rejoinder affidavits have been exchanged. The petitioner is a city booking agency at Hapur, District Ghaziabad. It appears that certain consignments of goods amenable to the trade tax were received in Hapur and were released by the petitioner from the petitioner's agency office to the persons carrying counterfoil of the goods receipts, against which such goods are nor....

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.... The defence of the petitioner is that normally neither the petitioner as city booking agency nor the railways, carrying goods or parcels, deliver such goods or parcels at the residence or place of business of consignee. Such goods are normally released (i) by the railway at the railway station or parcel office and (ii) by city booking agency at their office to the person appearing at the off....