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TMI Blog2014 (5) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of sufficient goods of a particular category that they are transported together by a vehicle (truck) from a particular place out side U.P., and are brought to the godown situate in the transhipment area on U.P. Delhi border for further transportation to the respective destinations by different vehicles. It is in furtherance of such type of operation that 20 bags of "bari elaichi" from Siliguri to Kallol, (Gujrat), 25 bags from Sikkim to Navi Mumbai and 20 bags from Nepal to Jammu, total 65 bags under different tax invoices/bills, bilti were lying in the godown of the opposite party situate in the aforesaid transhipment area after being brought from outside U.P. for further transportation to places outside U.P. These 65 bags of "bari e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng from Gorakhpur, Lucknow and Bareilly. The entry of goods in U.P. and their arrival by the route disclosed to the godown at the exit point as per the declaration contained in the Transit Declaration Form is not in question. The only question which arises for consideration in the present revision is that whether the revenue was justified in seizing the goods from the godown of the opposite party situate on the "no men's land" on the pretext that the goods have not actually gone out of the State of U.P. within the time of exit mentioned in the transit declaration Forms. I have heard Shri B.K. Pandey, learned counsel for the department and Shri Suyash Agrawal, learned counsel for the opposite party. Section 48 read with Rule 55 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of U.P. and bound for a destination outside the U.P. while passing through the State of U.P. shall carry such documents and follow such procedures as may be prescribed by general or special order issued by the Commissioner from time to time. It further provides that in case such documents are not available with the goods, the presumption would be that the goods are meant for sale within the State of U.P. The documents which have been prescribed by the Commissioner from time to time are contained in the circular notification dated 30-31 July, 2009. It provides that apart from the bill and bilti relating to the goods, the owner or person incharge of the vehicle while entering the State of U.P. shall obtain/down load a Transit Declaration Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Transit Declaration Forms. The above argument has been countered by Sri Suyash Agrawal, learned counsel for the opposite party by contending that the transhipment area situate on the U.P-Delhi border is a special area where all transporters have their godown to facilitate the movement of goods. The general practice is that goods coming from various places are unloaded at the godown and are despatched to various pre-fixed destinations as and when found suitable by the transporters. Once the goods reaches the godown of the transporters situate in the transhipment area on the border for all practicable purposes they are deemed to have passed out from State of U.P and the same can not be seized on the ground that they are still in U. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side State of U.P., at Mohan Nagar on U.P-Delhi border some area has been declared to be "no men's land". It means that the said area though technically within U.P., has been permitted by the revenue authorities to be used by the transporters to facilitate their business. The check posts and barriers have been abolished with the deletion/omission of Section 49 of the Act, but there is no notification or circular nullifying the effect of declaration of "no men's land" at the border. It is pertinent to remind that any circular issued by the Commissioner of Sales Tax/Commercial Tax is binding upon its subordinate authorities. The aforesaid circular acknowledging the above area as "no men's land" still exits and has not been rescind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the said area within the time prescribed, the authorities can not take any exception to it and seize the goods on the pretext that they have not actually passed out of U.P. It is not the case of the revenue that the goods so seized were actually meant for sale in U.P. or any part or the whole of them were found to be sold within the State. In view of the above, I answer the question formulated above in favour of the opposite party and against the revenue and hold that the goods which have reached the godown of the opposite party situate in the "no men's land" at the border within the time prescribed would be deemed to have reached the border for passing out from the State of U.P., and are not liable to be seized on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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