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2011 (7) TMI 1033 - HC - VAT and Sales TaxWhether the goods seized are actually "agarbatti" and exempt from taxation under the Act and as such require no import declaration form rendering the seizure invalid? Held that:- Once the Department failed to prove that there was no smell or fragrance likely to be emitted on burning, the material which was in the shape of incense sticks, could not have been seized inasmuch as "agarbatti" is exempt from tax under the Act for which no import declaration form is required.The question framed above is answered in affirmative in favour of the assessee-revisionist and against the Department. The seizure is held to be bad. Accordingly, the order of seizure dated April 21, 2011 and the consequential orders dated April 25, 2011 and April 28, 2011 are set aside.Revision is allowed
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