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TMI Blog2011 (7) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... ure is held to be bad. Accordingly, the order of seizure dated April 21, 2011 and the consequential orders dated April 25, 2011 and April 28, 2011 are set aside.Revision is allowed - Commercial Tax Revision No. 325 of 2011 - - - Dated:- 8-7-2011 - PANKAJ MITHAL, J. PANKAJ MITHAL J.- The revisionist is a registered dealer under section 17 of the U.P. Value Added Tax Act, 2008 (hereinafter referred to as an Act). It deals in sale and purchase of agarbatti (incense stick) which is said to be exempt from tax under the U.P. Trade Tax Act/U.P. Value Added Tax Act, 2008. A consignment of 60 bags of agarbatti of the revisionist coming from Bihar to Varanasi and duly accompanied by bills was detained by the mobile squad, Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013] 58 VST 29 (All)), and other vide judgment and order dated May 24, 2011 laid down that a writ petition directly challenging seizure order passed under the Act is not ordinarily maintainable in view of alternative statutory remedy of appeal as well as revision provided under the Act. Following the aforesaid decision the same Division Bench answered the reference in Mehndipur Balaji Impex vide order dated May 30, 2011 and held that the validity of the seizure order can be considered in proceeding in appeal or revision as that directly reflect on the issue of issuance of direction under the proviso to sub-section (7) of section 48 of the Act. Accordingly, this revision was sent back for disposal on the merits. This is how the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raksh, rudraksh mala, tulsi kanthi mala. It is thus clear that agarbatti is exempt from tax under the Act as per entry 41 of the First Schedule read with section 7(b) of the Act. Therefore, no import declaration form under section 50 of the Act is required while bringing agarbatti in the State of U. P. from outside the State. The learned counsel for the parties fairly agree to the above position. However, learned standing counsel submits that the consignment seized is not that of agarbatti but raw material for making agarbatti as the so-called incense sticks were found to be smell-less. In the light of the above submission an ancillary question about the nature of the goods seized also arises for consideration. The New Mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the sample was examined and as no smell was found therein, the seized substance cannot be treated as agarbatti . The learned standing counsel was asked to inform as to whether any enquiry or test was conducted to examine the fragrance in the goods seized. He fairly on instructions conceded that no test was conducted and the reference to the enquiry in the order of the Tribunal is only to the physical examination as mentioned in the order of the Joint Commissioner. He as such was unable to produce any enquiry report before the court and the affidavit filed on behalf of the Department was confined to the stand that unscented sticks are not agarbatti . It may be noted that there is nothing on record to show that the so-called incens ..... X X X X Extracts X X X X X X X X Extracts X X X X
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