2006 (7) TMI 664

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..... and the learned Standing Counsel. 2. The petitioner transport company was transporting certain goods (tin plates) on a motor vehicle through the State of Uttar Pradesh and in accordance with Section 28 - B read with Rule 87 of the U.P. Trade Tax Act, 1948 and U.P. Trade Tax Rules, 1948, a transit pass was obtained by the petitioner at the entry check post of the trade tax department and was su .....

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..... he trade tax department is only concerned with ensuring that the consignment, which has entered the State, is taken out of the State intact. The relevant words of the said sub - rule are in order to ensure that the consignments being taken out of the State are the same as mentioned in the trip sheet . The trade tax department, in such cases where goods are merely passing through the State, is not .....

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