1991 (10) TMI 317

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....s have no jurisdiction to seize the truck of the petitioner's transporters. The position that the truck cannot be seized under U. P. Sales Tax Act under Sections 13-A and 28-A of the U. P. Sales Tax Act is not disputed by the learned Standing Counsel. The truck is, therefore, liable to be released forthwith. 2. Learned counsel that made an attempt to submit that the goods being carried in t....