TMI Blog2003 (6) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench-II, Ghaziabad in Second Appeal Nos. 310 of 2003 and 311 of 2003. 2. The brief facts relevant for the adjudication of these revisions are that the opposite party M/s. Delhi Calcutta Carrying Corporation, Delhi were transporting certain goods from Delhi to Kanpur and Lucknow. At the Check Post at Ghaziabad the consignment was seized by the Trade Tax Officer. Admittedly, the said goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mainly on the ground that the value shown was much less. 4. Sri Piyush Agarwal, learned Counsel appearing for the opposite party has submitted that in view of the facts that the requisite Form 31 and other relevant documents had been produced by the assessee, the goods could not have been seized. He has relied on a decision of this Court rendered in Commissioner of Sales Tax v. M/s. Macdowell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents including the Form 31 issued by the department. As has already been observed by the Tribunal, the liabilty of assessment of Sales Tax shall be determined in the regular assessment proceedings. 7. Thus, I do not find any infirmity in the impugned order passed by the Tribunal. The revisions are accordingly dismissed being devoid of merits. However, there shall be no order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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