Whether goods can be detained during its movement on ground of undervaluation of goods?
TRT-2025-1285
Issue Favourable to Tax Payer ?:- yes
Held - A perusal of the record shows that the ground for imposing penalty in the present case is that the goods were under valuation. This Court in.....
TRT-2025-1254
Issue Favourable to Tax Payer ?:- yes
Held - It is evident from the circular issued by the Commissioner, Commercial Tax, Uttar Pradesh dated May 9, 2018 that the goods are not to b.....
