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2017 (5) TMI 173 - HC - VAT and Sales TaxSeizure of goods - deposit of security to the extent of tax liable to be paid on such goods - It is also pointed out by Revenue that the revisionist is an unregistered dealer in the State, which has sold goods within the State of U.P., with an intend to evade payment of tax - Section 3 (b) of the Central Sales Tax Act, protection whereof is claimed by the assessee to defend movement of goods - Held that: - The prima facie observation of the Tribunal have however not been shown to be vitiated by any error of law or perversity. Once that be so, the revisionist would be treated to be unregistered dealer in the State, and is found to have sold goods within the State without payment of tax. In such circumstances, the order of seizure cannot be said to be unjustified. The revisionist, would therefore be required to protect the interest of revenue in terms of Section 48 (7) of the Act - the order of the Tribunal is modified, inasmuch as the release of goods would be allowed to the revisionist, if it furnishes cash security to the extent of amount payable towards tax - revision allowed - decided partly in favor of revisionist.
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