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TMI Blog2013 (8) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... estion was not accompanied with the goods; no documents relating to Battery Plates was found and vehicle has been intercepted on the route other than disclosed in the Transit Declaration Form - No illegality or infirmity in the impugned order - Decided against Assessee. - Trade Tax Revision No. - 99 of 2013 - - - Dated:- 8-7-2013 - Hon'ble Rajiv Sharma,JJ. For the Applicant : Aloke Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evisionist No.2 covered under Excise Invoices. For the purpose of import of the consignment, the Revisionist No.2 provided Form 403 [Declaration Form for goods entering into the State of Gujarat from outside the State] to the Revisionist No.1 which has been issued under the provisions of Gujarat Value Added Tax Act under sub-rule (5) of Rule 51 of the Gujarat Value Added Tax Rules.Thereafter, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein that as the goods, i.e. Battery Plates, other than those, covered under the Transit Declaration Form has been released on furnishing of security and wrong vehicle number entered into the Transit Declaration Form is due to the inadvertent error of the operator of the Cyber Cafe and prayed the goods be released without any security and in support of his submissions, he also filed his own affidav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned in the Revision. When an appeal has been filed, the Commercial Tax Tribunal, Lucknow vide its judgment/order dated 25.4.2013 dismissed the appeal and affirmed the orders passed by the authorities below. Learned counsel for the Revisionist has failed to point out any illegality or infirmity in the impugned order. On perusal of the orders of the authorities as well as the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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