9911796707
TMI Blog2010 (8) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration of reply a seizure order under section 48 of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as, "the Act") was passed on June 15, 2010 in the name of the opposite party. The representation of the opposite party under section 48(7) of the VAT Act was rejected by the Commissioner, Commercial Tax, Jhansi on June 25, 2010 whereupon the opposite party preferred an appeal before the Tribunal which has been allowed. Hence, this revision. I have heard Sri B.K. Pandey, learned standing counsel for the Department and Sri Piyush Agrawal for the respondent. I have also perused the pleadings exchanged between the parties and with their consent proceed to decide the matter finally. The main ground of the seizure of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsit of goods and deliver it to the officer in charge of the last check-post at the time exit from the State. Further rule 54 of the U.P. Value Added Tax Rules, 2008 provides for carrying a declaration in the prescribed form, in duplicate, duly filled and signed by the consignor and consignee of the goods with status and addresses; cash memo, bill, invoice or challan; and authorisation for transit of goods referred to as trip sheet in triplicate. The scheme of the Act as such is to ensure that the goods in transit from outside U.P. and passing through the State of U.P. for a destination situate outside U.P. are not sold in U.P. Therefore, while entering in U.P. a certificate in the prescribed form is required to be accompanied with the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that he had consigned 213 bags of "soha" from his place of business in Niwari, Madhya Pradesh against form XLIX of the Mandi Samiti and both the consignor and the consignee are registered dealers. These two affidavits remained uncontroverted. Apart from the above, in order to prove that the goods were actually not loaded from Niwari, Madhya Pradesh but from Jhansi no material was produced; not even in the shape of any report of any competent officer of the Department to the effect that any oral or written information was received about the goods being loaded from Jhansi for exporting outside U.P. whereupon on vigilance the vehicle was detained or to show that any enquiry was conducted by the Department with regard to the genuineness of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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