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2016 (12) TMI 1300 - ALLAHABAD HIGH COURTSeizure of goods with an option to pay penalty - Section 48(7) of the U.P. VAT Act, 2008 - Form-21 - Held that: - I find that the Tribunal has acted in a most arbitrary manner and has completely failed to discharge the statutory obligation under Rule 63(4) of the U.P. VAT Rules, 2008 - impugned order to be stayed.
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