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SLP granted to decide validity of seizure order made by Commissioner under UP VAT

January 16, 2017[2017] 78 taxmann.com 84 (SC)
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CST & VAT : Uttar Pradesh VAT - Where assessee, on behalf of Ex-UP Principal, purchased goods from farmers and dispatched same to him and Competent authority by order passed under section 48(2) seized said goods holding that goods being transported were not same as purchased and HC quashed penalty order holding that either of two conditions given in section 48(2) did not exist, SLP was to be granted

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