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2016 (8) TMI 1209 - HC - VAT and Sales TaxRelease of seized goods on payment of security - Transit Declaration Form - The allegation made against the revisionist is that the selling dealer identity was not traceable - Held that: - the Transit Declaration Form has not been found to be wanting in any respect. It was also within the validity period. Such being a case, it is open to the department to trail the goods up to the boundaries of the State - The goods may be trailed right to the border of the State of U.P. to ensure that no escapement of tax is made within the State of U.P. - revision allowed.
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