1986 (12) TMI 343 - HC - VAT and Sales Tax

Summary

The High Court of Patna ordered the release of a truck carrying scooters seized by the sales tax department in Bihar due to lack of a road permit. The court cited a previous judgment quashing the requirement for a declaration form, stating that the seizure was unlawful. The court directed the sales tax department to release the truck immediately and awarded costs of Rs. 1,000 to the petitioners, M/s. Lohia Machines Limited, Kanpur, to be paid by the State of Bihar. Application allowed.