High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. Chopra Texties Pvt. Ltd. 39/3 Majid Ahmad Road - SALES/TRADE TAX REVISION No. 1502 of 2000  RD-AH 2015 (7 February 2007)
Hon'ble Rajes Kumar, J.
The Assistant Commissioner, Check Post vide order dated 05.02.1999 directed the release of the seized goods treating the goods as cloth exempted from tax. Against such order, the Commissioner of Trade Tax filed appeal before the Tribunal which has been dismissed by the impugned order dated 04.09.2000.
Heard learned Standing Counsel.
By the passage of time, the goods must have been released. In the circumstances, there is no need to adjudicate the issue involved in the present revision. However, it will be open to the Revenue to initiate any proceedings in accordance to law.
In the result, revision fails and is, accordingly, dismissed.
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