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2010 (5) TMI 707 - HC - VAT and Sales TaxDetention of goods - the dealer on acquiring knowledge of the detention of the goods has submitted his written explanation that the goods were being transported against Form C - Held that: - delay was on account of SCN being pasted in the vehicle itself, in absence of driver - The revisionist as such could not get timely information which led to the delay in submission of the explanation. The revisionist had produced the bills as well as Form 38 which are not disputed. It is not even the case that the Form 38 so produced by the revisionist was fake or fictitious. Revisionist is not claiming ownership or release of the goods found in excess of the quantity mentioned in form 38. The finding that Form 38 was possibly being re-used is based on presumption and there is no material or finding that the goods so entered in Form 38 had earlier been transported and as such it was being re-used. The past conduct of the driver was not at all relevant for detaining the goods of the revisionist which were being transported against a valid Form 38 - the seizure of the goods to the extent mentioned in form 38 is not legal and valid - revision allowed - decided in favor of assessee.
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