2016 (1) TMI 1219

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..... accounted in his books. On the contrary, the assessee had placed a valid document to show that the goods had duly accounted for. In the absence of any finding being recorded by the Tribunal that any goods have escaped assessment towards taxes, the demand for security is not justified - goods are directed to be released - revision allowed - decided in favor of assessee. - Sales/Trade Tax Revision .....

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..... hich any selling dealer could have not transported any goods beyond an amount of 9 tonnes without the production of Form- XXI and without showing the transaction in his books of account. A notification was issued by the State Government on 14.10.2015 and the transaction was made by the assessee on 18.10.2015 to two different dealers. The detention was made on 19.10.2015 by the assessing authori .....

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