Uttar Pradesh VAT : Seizure of goods was justified as it were destined to unregistered dealer

CST & VAT: U.P. VAT - Where Competent Authority intercepted a truck carrying PVC dana from Delhi to Patna (Bihar) and found that neither consignee was a registered dealer in Bihar nor Suvidha number had been generated by him, an attempt to evade payment of tax was made by assessee and, therefore, seizure of dana and demand of security for release of same was justified