COMMISSIONER OF TRADE TAX, U.P. vs M/S. J.U.PESTICIDES & CHEMICAL P.LTD.

The Supreme Court upheld the decision of the Allahabad High Court, which allowed the Revision Petition under Section 11 of the Uttar Pradesh Trade Tax Act, 1948, directing the release of seized goods without security. The Court found that the seizure of goods was unjustified as the respondent had provided a valid Transit Pass, and the allegations of tax evasion were not substantiated. The Court emphasized the need for clear evidence before imposing security for the release of goods under the Act.