2009 (12) TMI 991

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.... present revision has been filed against the order of the Tribunal dated 18.11.2009 passed in Second Appeal No.190 of 2009 relating to the assessment year 2009-10. The issue involved in the present revision is that certain goods which are said to be drugs manufactured at the Unit of the dealer at Haridwar was to be exported to Kabul, Afghanistan to one M/s. Shams Amiry Co. Ltd. For this purpose....

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....e to be delivered to the Inland Container Depot created under the Customs Act. The goods were meant for sale within the State of U.P.. The goods were verifiable by the papers accompanied with the goods and also that there was no intention of evade the tax as the goods was meant for further export outside India. The explanation offered by the dealer was not accepted and the goods were seized and fo....

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....ned counsel has relied upon a decision of this Court in the case of M/s. D.R.S. Logistics Pvt. Ltd., versus Commissioner, Commercial Tax, U.P., Lucknow, reported in 2009(10) ADJ 318. In the aforesaid case this Court has held as under:- "Be that as it may, prima-facie I am of the view that the other documents as mentioned above, which were accompanied with the goods are also relevant do....

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....ties will also hand over the already filled down-loaded transit form for the goods worth Rs. 19,43,931/-, and the applicant will be allowed to carry the goods outside the State of U.P. The authorities are however, at liberty to adopt any other lawful mean to satisfy themselves that the goods have actually been transported outside the State of U.P." Sri Agrawal further states pursuant to such se....