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TMI Blog2013 (7) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... n exercise of power under section 50 of the U. P. Value Added Tax Act, 2008 an attempt to evade tax is a necessary condition and that would be fulfilled if the goods brought inside the State of U. P. are not taxable. It was therefore incumbent upon the authorities to examine as to whether the goods were taxable items or not before seizing the goods which aspect has been completely overlooked in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal dated June 19, 2013 by which the order of seizure dated June 10, 2013 has been upheld and the seized goods have been directed to be released on furnishing security of ₹ 4,90,000 as reduced by the first appellate authority. 3. The revisionist is a registered dealer in U. P. and engaged in establishing a thermal power station at Lalitpur. 4. The revisionists ordered a high pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the revisionist to evade tax. Secondly, it is incorrect to state that form XXXVIII was blank and he has relied upon the photostat copy of the same which has been filed along with the stay application to show that all the columns were crossed out and that there was no possibility of its reuse. 6. The Tribunal in passing the impugned order has not considered the above two aspects at all. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said facts and circumstances with the consent of the parties the impugned order of the Tribunal dated June 19, 2013 is set aside and the matter is remanded to it for reconsideration at least on the above two aspects though it will be open to the Tribunal to address itself on other aspects as well, as may be argued before it. 10. The Tribunal will proceed and decide the matter in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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