1986 (9) TMI 388

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..... dia. 2.. Petitioner No. 1 is a company having its registered office in Bombay and a business office in Calcutta. It entered into an agreement with the National Aluminium Company Limited for setting up a complete 132 KV switch-yard and for the purpose of execution of the agreement it was to supply materials and make constructions. In order to fulfil the said agreement, petitioner No. 1 transported .....

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..... Orissa Sales Tax Act or any other Act. When the object of the transport of the articles, the person transporting and the destination to which the same were being transported were known and it is not claimed that false statement was being made before the check-gate Officer, there was no justification for seizure of the goods merely because power is vested under the statute. Where, however, the fac .....

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