2012 (10) TMI 1020

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.....K. Pandey, This revision has been filed by the revisionist against an order passed by the Commercial Tax Tribunal, Allahabad dated 11.4.11 by which the goods of the assessee were seized for being under valued. The following questions of law have been drawn in the present case.:- "(a) Whether the Tribunal was justified in affirming the seizure with reference to Section 48 of the U.P. Valu....

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....he Tribunal that the goods have been undervalued are perverse and vitiated in law being based on irrelevant material/considerations and ignoring relevant material/considerations. (e) Whether in the facts and circumstances of the case, the revenue can be said to have discharged its burden of proving undervaluation by the applicant. ?" The record was called for and had been perused. From the ....