TaxTMI 
TaxTMI 
2012 (4) TMI 599
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....question at Delhi) to Sasaram in Bihar while passing through the State of U.P. was detained at Kanpur and ultimately seized vide order dated 21.12.2011 on the ground that the vehicle had deviated from the route disclosed in the Transit Declaration Form and was found within the city limits of Kanpur giving rise to the presumption that the goods have been down loaded in Kanpur with the object of sale in U.P. It has further been said that on inquiry from the concerned Tax Officers at Haryana and at Sasaram both the seller and purchaser firms are dealing in plastic goods and the Haryana dealer has disowned the sale of the said goods. Against the order of seizure, a representation of the revisionist under Section 48(7) of the U.P. VAT Act, (here....
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....on 50(1) passes through the State of U.P., it shall be accompanied by such documents as may be prescribed failing which it will be presumed that the goods carried were meant for sale within the State of U.P. by owner and person-in-charge of the Vehicle. According to the plain reading of the aforesaid provision the presumption that the goods carried by such a vehicle passing through the State of U.P. are meant for sale within the State of U.P. can only be drawn when the said goods are not being accompanied by the prescribed documents. Rules 58 of the Rules provide that such a vehicle while coming from outside the State of U.P. and bound for a destination outside the U.P. while passing through the State of U.P. shall carry such documents and....
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....U.P. On route it had to pass through Aligarh, Kanpur and Varanasi. So Kanpur was one of the cities through which the vehicle was to pass while in transit in U.P. There is no column in the aforesaid Transit Declaration Form for specifying the exact road through which the vehicle would pass while crossing a particular city as mentioned in the Form. In the absence such specific column, if the vehicle has been found at Kanpur which is one of the point of route disclosed in the Transit Declaration Form, it cannot be said that the vehicle had deviated from the disclosed route giving rise to any presumption as stipulated either under Section 52 of the Act or Rule 58 of the Rules. In view of above, the seizure of goods on the aforesaid ground is n....
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....s no substantive evidence on record to prove that the revisionist is not dealing in paper and his transactions are confined to plastic goods. The said dealer had contested the proceedings at every stage. He was not confronted with such an allegation. In Commissioner of Trade Tax, U.P. Lucknow Vs. S/s Sagir Khan and Zahir Khan, Rampur 2005 NTN (28) 129 the learned Single Judge of this court observed as under:- "The provision to issue transit pass at the entry check post and to surrender at the exit check post is to ensure that the goods, which entered inside the State of U.P. had gone outside the State of U.P. and has not been sold inside the State of U.P. The power to seize the goods is only available at the exit check post when it i....