2003 (3) TMI 698 - HC - VAT and Sales Tax

Summary

The Allahabad High Court dismissed the revision against the Trade Tax Tribunal's order related to the assessment year 1995-96. The Tribunal ruled that goods booked by a city booking agency under Railway supervision cannot be seized while in transit to the Railway station. The High Court upheld the Tribunal's decision, stating that the goods remained in the custody of the Railway during transportation. The revision was dismissed.