2003 (6) TMI 467 - HC - VAT and Sales Tax

Summary

The Allahabad High Court dismissed the revisions filed by the Trade Tax Department against the Trade Tax Tribunal's order seizing goods being transported by M/s. Delhi Calcutta Carrying Corporation. The Tribunal found that the goods were accompanied by all relevant documents, including valid Form-31, and concluded that undervaluation alone was not sufficient grounds for seizure. The High Court upheld the Tribunal's decision, stating that the assessment of Sales Tax liability should be determined in regular assessment proceedings.