1991 (10) TMI 317 - HC - VAT and Sales Tax

Summary

The petitioner's grievance was that authorities had no jurisdiction to seize their truck under the U.P. Sales Tax Act. The court agreed, stating the truck is liable to be released immediately. The court did not address the seizure of goods, as the petitioner has an alternative remedy through an appeal. The petition was allowed in part, directing the immediate release of the truck.