No seizure of goods lacking declaration if it was proved that goods weren't meant for sale where the

CST & VAT: U.P. VAT - Where assessee was transporting raw rubber from Tripura to Faridabad through State of U.P. and Assessing Authority having found that declaration form as required under section 52 was not available with driver seized raw rubber, since assessee had successfully rebutted presumption under section 52, there was no occasion to seize goods