TaxTMI 
TaxTMI 
2010 (8) TMI 1018
X X X X Extracts X X X X
X X X X Extracts X X X X
....ommercial Tax, U.P., Lucknow on 10th/11th June, 2010 the goods were detained and after issuance of show cause notices and consideration of replies a seizure order under Section 48 of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as "the Act") was passed on 15th June, 2010 in the name of the opposite parties. The representations of the opposite parties under Section 48(7) of the, VAT Act were rejected by the Commissioner, Commercial Tax, Jhansi on 25th June, 2010 whereupon the opposite parties preferred appeals before the Tribunal which have been allowed. Hence, these revisions. 2. I have heard Sri B.K.Pandey, learned Standing Counsel for the department and Sri Piyush Agrawal for respondents. I have also perused the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 51 (1) of the Act coming from outside State of U.P. and bound for any other place outside U.P. shall obtain in the prescribed manner an authorisation for transit of goods and deliver it to the officer-in-charge of the last check post at the time exit from the State. Further Rule 54 of the U.P. Value Added Tax Rules, 2008 provide for carrying a declaration in the prescribed Form, in duplicate, duly filled and signed by the consigner and consignee of the goods with status and addresses; cash memo, bill, invoice or challan; and authorisation for transit of goods referred to as trip sheet in triplicate. 8. The scheme of the Act as such is to ensure that the goods on transit from outside U.P. and passing through the State of U.P. for a destina....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hey had also filed their affidavits to the above effect. The affidavits remained uncontroverted. 10. Apart from the above, in order to prove that the goods were actually not loaded from Chhatarpur, Madhya Pradesh but from Jhansi no material was produced; not even in the shape of any report of any competent officer of the department to the effect that any oral or written information was received about the goods being loaded from Jhansi for exporting outside U.P. whereupon on vigilance the vehicle was detained or to show that any enquiry was conducted by the department with regard to the genuineness of Form - 49 alleged to have been issued by the Mandi Samiti, Chhatarpur, Madhya Pradesh or with regard to the bona fides of the consigner. 11.....