No Seizure of chassis alleging that it would be sold by evading tax it was taken out to build its bo

CST & VAT : U.P. VAT : Where Authorised Officer intercepted a new chassis and owner told that he was taking same from Jaipur to Moradabad for getting its body built, seizure of chassis on ground that it was being taken to Moradabad for sale by evading payment of tax was patently illegal