2017 (8) TMI 973

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..... s The Commissioner, Commercial Tax [2016 (10) TMI 784 - ALLAHABAD HIGH COURT] contested, where it was held that The power to seize goods is not dependent upon the bonafides or characteristics of a past transaction or perceived course of business. It has to be necessarily exercised in the backdrop of whether the goods which are being seized fall within the mischief of Section 48 or not - Held that: .....

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