Clandestine Goods Transport Deception u/s 52: Preventing Tax Evasion and Protecting Honest Traders in Uttar Pradesh.

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Full Text of the Document

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....Clandestine removal - fraudulent transportation of goods and colourable devices used to give impression of transportation of goods from outside the State of U.P. to outside the State of U.P. shall fall u/s 52 - section 52 cannot be interpreted and understood in a manner so as to encourage tax evaders and to discourage those who abide by law - HC....