2007 (8) TMI 773 - HC - CST, VAT & Sales Tax

Extract:
....... transfer and it has been made applicable to stock transfer vide circular dated 13-6-07. 11. Having regard to the entire facts and circumstances, referred hereinabove, the seizure order is not sustainable. 12. In the result, revision is allowed, Order of the Tribunal is set aside and the authority concern is directed to release the goods forthwith.