1991 (10) TMI 316

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....e of his truck No. U. P. 27-5007 alongwith the goods being carried in it by the Sales Tax Officer, Bhipura Check Post, Ghaziabad. So far as the goods are concerned the petitioner had already moved application before the Assistant Commissioner under sub-section (6) of Section 13-A of the U. P. Sales Tax Act. We are, hence not concerned with the validity or otherwise of the seizure of the goods. ....