Officer-in-charge rightly ordered seizure of goods when certain undeclared goods were found in truck

CST & VAT : Where assessee, a transporter, had sent goods of different consignors from Delhi to Tripura and when truck reached at entrance check post of Tripura State, driver produced Form XXVI and thereafter when officer-in-charge physically inspected truck found therein various goods, which had not been declared, action of officer-in-charge in seizing goods was justified