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TMI Blog2014 (9) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial Tax Tribunal was legally justified in directing for release of the goods without any security specially when it was established from the facts of the case that there is no possibility of payment of any tax in U.P. on a transaction of central sale which is taking place in U.P. from Kanpur to Kolkata?" 3. During course of argument, however, another question has arisen and with the consent of parties they have been allowed to address the Court on the said question also, which is: "Whether a ground not raised before Tribunal can be taken in the revision?" 4. Before coming to the issues, the facts, in brief, giving rise to present dispute may be noticed as under. 5. M/s National Textile Corporation (hereinafter referred to as the "NT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y goods were handed over to M/s National Carrying Corporation, respondent no. 2, the Transporter against G.R. No. 18306 dated 24.01.2014. The goods were inspected by Trade Tax Authorities who found that NTC was not a dealer registered in U.P. though goods were loaded from a factory at Dada Nagar, Kanpur, showing supply of goods by M/s Tewari Exports, Kanpur but without any bilty issued by said supplier hence there was clear intention to evade Value Added Tax and Central Sales Tax. 9. A show cause notice was issued on 25.01.2014 by Assistant Commissioner (Trade Tax) Mobile Squad, 5th Unit, Kanpur, which was replied by all the respondents. The trade tax authorities, however, seized the goods on 31.01.2014, whereagainst respondents preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w is neither raised before the Tribunal nor considered by it, it will not be a question arising out of its order notwithstanding that it may arise on the findings given by it." 11. This is what has been said by Apex Court also in another decision, i.e., State of U.P. and others Vs. D.S.M. Group of Industries and others, 2003(37) STC 171. The Court has said: "The jurisdiction of the High Court which is revisional is only limited to the question whether the order passed by the Tribunal was in accordance with law or not, when the point with regard to the applicability of the Act was not even raised before the Tribunal, the question of the High Court entertaining the same did not arise." 12. Whether the transaction in question constituted ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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