2012 (12) TMI 957

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.... Kumar Posti For the Respondent : Vinay Kumar, Standing Counsel JUDGMENT :- The judgment of the court was delivered by BARIN GHOSH C.J.-Section 15A of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act"), against clause (o) of sub-section (1), provided that, if the assessing authority is satisfied that any dealer or other person imports or transports, or attempts to imp....

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....poses certain obligations upon the importer in relation to goods, which are to be consigned by road. Such obligations may be summarized thus: "The importer is required to furnish the form to the consignor; copy thereof is to be delivered to the first check-post; if there is no check-post, the same is required to be delivered to the assessing authority on the next working day ; the importer is r....