Held - The facts are not in dispute that documents were accompanying the goods and at the time of interception of the vehicle, requisites with disc.....

Held - It is not in dispute that by either of the parties that the goods were dispatched along with genuine documents .....

Held - It is admitted that the goods in question were onward journey from Mathura to Mirzapur when it was intercepted .....

Held - It is not in dispute that goods were being transported by the dealer through stock transfer from its unit at Saharanpur to its sale depot at.....

Held - In the present case, one finds that there is definitely an error with regard to typing of the document/invoice number and there is a differe.....

Held - In the present case, the facts are quite similar to one in M/s Citykart Retail Pvt. Ltd.'s case (supra) and I see no reason.....