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2017 (6) TMI 460 - HC - VAT and Sales TaxRelease of seized goods upon deposit of cash security to the extent of 40% of the estimated value of the goods - case of assessee is that the Tribunal has affirmed the seizure of goods, misinterpreting the ratio of law laid down by this Court in The Commissioner, Commercial Tax U.P. Lucknow Vs. S/s Bihar Carrying Corporation [2017 (1) TMI 1060 - ALLAHABAD HIGH COURT] - It is submitted that law has subsequently been clarified by this Court in The Great Punjab Transport Company Delhi Vs. Commissioner of Commercial Tax, U.P. Lucknow [2017 (6) TMI 432 - ALLAHABAD HIGH COURT] but the same has not been taken into consideration. Held that: - The judgment in Bihar Carrying Corporation had been examined at length in the subsequent judgment in The Great Punjab Transport Company Delhi and it has been clearly held that the existence of consignor and consignee could be examined in case there are other materials to suspect the claim of the revisionist about the goods being transported from out side the State to beyond the State, but where transaction is otherwise explained and declaration/ documents in term of section 52 are available, the issue of consignor and consignee ought not be given unnecessary primacy. Matter remitted to the Tribunal for a fresh consideration in light of the decision in the case of The Great Punjab Transport Company Delhi - revision allowed by way of remand.
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