Ashok Kumar, J. - (1.) Heard counsel for the revisionist, Miss Archi Agarwal and Shri B.K. Pandey, learned standing counsel.
(2.) This revision is filed under Section 11 of the U.P. Trade Tax Act, 1948.
(3.) The brief facts of the case are that the revisionist is a registered firm and is indulged in the business of manufacture and sale of wire and wire products. On 28.11.1992 iron wire of 15,175 kgs. in 84 bundles were sold by the revisionist to a Delhi party against challan dated 28.11.1992 and the same was dispatched through the vehicle bearing registration No. UGR-48 When the goods were on its way the same were detained by the Mobile Squad, Ghaziabad and a show cause notice was issued by the Mobile Squad Authority. The Mobile Squad Authority has noticed that though the goods were sold to a person situated outside the state of U.P. i.e. at Delhi but the challan/invoice indicating the details showing the charge of tax under U.P. Trade Tax Act and not under the Central Sales Tax Act.;