2012 (12) TMI 957

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..... of the court was delivered by BARIN GHOSH C.J.- Section 15A of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, the Act ), against clause (o) of sub-section (1), provided that, if the assessing authority is satisfied that any dealer or other person imports or transports, or attempts to import or transport, or abets the import or transport, of any goods in contravention of the provis .....

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..... road. Such obligations may be summarized thus: The importer is required to furnish the form to the consignor; copy thereof is to be delivered to the first check-post; if there is no check-post, the same is required to be delivered to the assessing authority on the next working day ; the importer is required to preserve one copy of the form with him. In the instant case, this form was not p .....

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