1999 (8) TMI 987 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision petition filed by the Commissioner, Trade Tax against the Trade Tax Tribunal's order regarding the detention of a consignment of Mentha Oil. The Tribunal found the seizure unjustified and the security demanded illegal, ruling in favor of the opposite party, a commission agent. The Tribunal's decision will not be binding in any future proceedings initiated against the opposite party or the principal dealer in regular assessment.