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2013 (11) TMI 1678 - HC - VAT and Sales TaxSeizure of goods - the quality of the goods ie. Supari which were in transit were better than the quality disclosed in the accompanying documents - purchasing dealer was not a registered dealer - Held that: - The seizure of the goods on the ground that they were of better quality is not a ground for seizure of the goods under the Act and the authorities are not even competent to adjudge the quality of the goods. The seizing authority has no expertise to adjudge the quality of the goods. Therefore, seizure for the reason that the Supari which was being carried was of a superior quality is not tenable in law. The goods have also been seized for the reason that the purchasing dealer of Bihar was not registered - Held that: - genuineness of the consignor and consignee and their registration under the taxing statute are not relevant for the purposes of seizing the goods, the authorities could not have seized the goods on the above score also. Revision allowed - decided in favor of assessee.
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