SUNEET KUMAR, J. - (1.) Heard learned counsel for the revisionist and learned Standing Counsel for the State.
(2.) Revisionist assessee is assailing the order dated 23 June 2017 passed by the Commissioner Tax Tribunal, Muzaffarnagar Bench, Muzaffarnagar, in Second Appeal No. 277 of 2017 in proceedings arising under Section 48 of the Value Added Tax Act, 2008.(herein after referred to as 'Act')
(3.) The goods seized were being transported from outside the State of Uttar Pradesh and was going out side the State. The Transit Declaration Form (TDF) admittedly, was not accompany the goods, therefore, a presumption was drawn that the goods are meant for sale within the State, consequently, the goods were detained on 6 June 2017. The show cause notice was not replied by the assessee, consequently, the Assistant Commissioner, Commercial Tax Flying Escort Unit - I, Shamali, by order dated 12 June 2017 seized the goods. The security @ Rs. 10,50,000/- being 40% of the value of goods assessed at Rs. 27,00,000/- was demanded.;