2015 (8) TMI 824

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..... ing mobile search, document namely "transit declaration form" was not found in possession of transporter – It was alleged that transporter was obliged to download form and communicate respondent-authority at time when he enters territory of State of Uttar Pradesh – Held that:- Said issue was settled finally in case of M/s Prakash Transport Corporation Vs. Commissioner, Commercial Tax, U.P. Lucknow .....

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..... m was not found in possession of transporter and according to respondent, transporter was obliged to download the form and communicate the respondent-authority at the time when he enters the territory of State of Uttar Pradesh. 2. Learned counsel for the parties could not dispute that this issue has already been settled finally by a judgment of this Court in Sales/Trade Tax Revision No.776 of 20 .....

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