2021 (11) TMI 866

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....covered from a Godown and was, thereafter, seized pursuant to an order under Section 48(5) of the U.P. Value Added Tax Act, 2008. It is contended that the order of seizure was challenged by the opposite party in an appeal under Section 55 of the Act which was rejected, but the Commercial Tax Tribunal allowed the Second Appeal No. 162 of 2019, filed by the opposite party relying upon the report of the committee constituted by the District Magistrate which report was rightly not taken into account by the first appellate authority. It is contended that the mere photo copies of the revenue records like Khasara and Khatauni were furnished which could not have been relied upon by the Tribunal. Sri Vishwajit, learned counsel for the opposite party....

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.... course of business or otherwise, buys, sells, supplies or distributes goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration of other valuable consideration; (v) any person who acts within the State as an agent of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as- (A) a mercantile agent as defined in Sale of Goods Act, 1930 or (B) an agent for handling of goods or documents of title relating to goods; or (C) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or such payment; (vi) a firm or a company or other body corpo....