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goods have been detained, seized and penalty has been imposed merely because of TDF was absent and the proper officer was himself not satisfied as to the intention to evade tax being present in the facts of the case.

Shanti Prime Publication Pvt. Ltd.

Goods in Transit — Zebronics India Pvt. Ltd. vs. State of U.P. & Ors. [2017] 1 TAXLOK.COM 068 (Allahabad)

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