2011 (2) TMI 1334

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....l Taxes, U. P., Lucknow, the respondent. The learned counsel for both the sides are agreeable that both the aforesaid revisions be heard together and disposed of at this stage finally. These two revisions have been filed against the common order of the Tribunal dated February 8, 2011 affirming the order of the lower authorities whereby upon seizure of certain goods a demand of VATand also deposit of security under the Entry Tax Act was made, therefore, both these revisions are being considered and decided together by this common order. Applicant No. 1 is a registered company having its registered office at O.P. Jindal Marg, Hissar, Haryana and is engaged in the business of manufacture and sale of stainless steel sheets, plates and coi....

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....ry 25, 2011 and dispatch programme-cum-loading slip were also accompanying with the goods. It is further submitted that the Challan Invoice Outward form D-3 as prescribed under the Haryana Act and form 16 as prescribed under the Uttarakhand Act were also issued by the purchaser and were accompanying the goods. The said goods were neither unloaded within the territory of Uttar Pradesh nor it was meant for sale within the State of Uttar Pradesh. It is submitted that the consignor and the consignee, the nature and quantity of goods were all verifiable from the documents accompanying the goods and a bare perusal of those documents would have firmly established that the goods were being only transported through the State of Uttar Pradesh and was....

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....d be drawn that the goods are meant for sale within the State. Sri Agrawal further submitted that this provision is akin to the provision as provided under section 28B of the U.P. Trade Tax Act, and such a presumption is a rebuttable presumption and if from the documents accompanying the goods it is verifiable that the goods were, in fact, in transit from outside the State of Uttar Pradesh and bound for a destination outside the State of Uttar Pradesh, the seizure of such goods only on the fact that downloaded transit form was not produced is arbitrary exercise of power. I have heard learned counsel for the parties. Sri Bharat Ji Agrawal, learned counsel for the applicant, has relied upon a decision of this court rendered in the case ....