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2011 (8) TMI 1180 - HC - VAT and Sales TaxExtract: .......action was entered into this Court has no hesitation to record that the seizure of goods itself was patently illegal. The Tribunal is justified in not relying upon such valuation of goods as per the markets where transaction had not taken place. No case is made out so as to warrant interference with the order of the Tribunal. Revision is dismissed.
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