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seizure has been effected on account of TDF being absent and, because on physical verification the goods mentioned in the invoice no. 51 as "Refined Palm Oil" were found to be different being" Ujala Shudh Deshi Ghee".

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Goods in Transit — Ramdev Trading Company & Anr. Vs. State of U.P. & Ors. — [2017] 1 TAXLOK.COM 067 (Allahabad)