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UP VAT dept. could demand security for releasing seized goods which were transported under fake invoices

January 13, 2017[2017] 78 taxmann.com 33 (Allahabad)
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CST & VAT : U.P. VAT - Where Assessing Authority seized goods of assessee under transport and demanded security equal to 40 per cent of value of goods for releasing same, in view of fact that goods were being transported under fake invoices in fraudulent manner to evade tax, demand of cash security for release of goods was justified

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