2006 (7) TMI 664

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....n exchanged. We have heard learned Counsel for the petitioner and the learned Standing Counsel. 2. The petitioner transport company was transporting certain goods (tin plates) on a motor vehicle through the State of Uttar Pradesh and in accordance with Section 28 - B read with Rule 87 of the U.P. Trade Tax Act, 1948 and U.P. Trade Tax Rules, 1948, a transit pass was obtained by the petitioner at ....

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....ed through the territory of the State of Uttar Pradesh, the trade tax department is only concerned with ensuring that the consignment, which has entered the State, is taken out of the State intact. The relevant words of the said sub - rule are "in order to ensure that the consignments being taken out of the State are the same as mentioned in the trip sheet". The trade tax department, in ....