Allahabad High Court
M/S M.P. Andhra Transport Company vs The Commissioner, Commercial Tax, U.P. ... on 6 January, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
Court No. - 30 Case :- SALES/TRADE TAX REVISION No. - 4 of 2010 Petitioner :- M/S M.P. Andhra Transport Company Respondent :- The Commissioner, Commercial Tax, U.P. Lucknow Petitioner Counsel :- Aloke Kumar Respondent Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
In view of the finding recorded by the Tribunal that it is well established that the goods were being carried from Himanchal Pradesh to Andhra Pradesh and with valid documents, the demand for security is not justified. The impugned order passed by the Tribunal is set aside insofar as the demands of security, the goods of the assessee may be released without any demand of security forthwith. The Revision is disposed of as above. Order Date :- 6.1.2010 S.P.