1990 (5) TMI 217 - AT - VAT and Sales Tax

Summary

The case involved the seizure of a consignment of detergent cake being transported. The Commercial Tax Officer imposed a penalty, but the seizure was challenged as the officer did not have the authority to seize the goods. The Tribunal ruled in favor of the applicant, setting aside the seizure and penalty, and ordered the refund of the deposit. The respondents were directed to refund Rs. 1,500 to the applicant within four weeks.