- (1.) This is a revision under Section 58 of Value Added Tax Act, 2008 (hereinafter referred to as "Act, 2008") arising from judgment and order dated 08.06.2017 passed by Trade Tax Tribunal, Bareilly in Appeal No. 214 of 2014 whereby it has allowed appeal of respondent-1 and directed authorities concerned to release seized goods without any security.
(2.) Learned Standing Counsel has framed only one question of law which reads as under: "(i) Whether under the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in directing for release of the goods without any security inasmuch as various discrepancies have been found which establishes that the transaction was within State of U.P. export sale?"
(3.) Having gone through the record, we do find that any question of law has arisen in this matter inasmuch as Tribunal has recorded a finding of fact that order of seizure has been passed making mention that in physical verification actual goods were found different in various ways including weight but physical verification report which was produced by Department for the perusal of Tribunal clearly shows that there was no verification with regard to weight. Finding recorded by Tribunal in para 10 at Page No. 51 reads as under: "The physical verification sheet in the departmental file has been prepared through computer wherein Bilti number, Bill number, declared stock, declared items, stock received on physical verification, units received, received number etc. has been mentioned. There is no mention of getting the stock weighed and undeclared stock in it." (English translation by Court);