2012 (4) TMI 549

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....sioner (SIB/Enforcement) vide order dated March 29, 2012 and the dismissal of its appeal by the Commissioner, Commercial Tax, Tribunal vide order dated April 4, 2012. The revisionist was carrying goods by a motor vehicle, i.e., truck from Delhi to Nagpur and in so carrying the goods it had to pass from the State of U.P. Accordingly, as prescribed by section 52 of the Act, rule 58 of the Rules framed under the Act and the departmental circular dated July 30, 2009, the revisionist while entering the State of U.P. on February 13, 2012 downloaded a transit declaration form from the official website of the Department and after duly filling the same proceeded for onward journey when he was intercepted and detained by the Revenue authorities on....

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....ive evidence that the goods were unloaded inside the State of U.P. and that some new goods were loaded the seizure on presumption that the goods are meant for sale in U.P. when they were duly covered by the requisite documents is wholly illegal. Sri B.K. Pandey in reply to the above submission has submitted that the Tribunal has recorded a clear finding that the selling dealers mentioned on the bills on inquiry were found to be non-existence and that on verification 84 packages contained conduit pipes which were not declared in any of the bills and bilties. It may be relevant to note that seizure of the goods in transit through U.P. can be made only on the grounds mentioned under section 48 of the Act and the presumption that the good....

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....izing the goods. A similar view was taken by this court in the case of New Mahavir Transport Company of Bharat v. Commissioner, Commercial Tax, U.P., Lucknow [2010] 30 VST 548 (All); [2009] Tax Law Diary 338. Thus, applying the above principle, I am of the opinion that the seizure of the goods in the case at hand on the ground that the dealers are nonexisting is bad in law. Now coming to the second aspect whether the goods were covered by the documents, it may be reiterated that the finding is that there were conduit pipes in 84 packages. This is said to be factually incorrect. It has been explained that conduit pipes cannot be transported in small packages or packets. In fact the packages contained PVC bends. The explanation appea....