https://www.taxtmi.com/caselaws?id=102439 A taxing legislature may enact machinery and evidentiary provisions to prevent sales tax evasion, and section 28-B with rule 87 was upheld as a valid transit-control measure consistent with Articles 19(1)(g) and 301. The provisions were treated as regulatory devices that did not themselves impose tax but ensured that goods claimed to be in transit were ally taken outside the State. The statutory presumption under section 28-B was construed as rebuttable, not conclusive, so the transporter must be allowed to produce reliable material to displace it. Assessments based on a conclusive view of the presumption were therefore required to be revisited with opportunity to rebut. en-us Thu, 20 Mar 1986 00:00:00 +0530 Thu, 30 Oct 2025 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102439 A taxing legislature may enact machinery and evidentiary provisions to prevent sales tax evasion, and section 28-B with rule 87 was upheld as a valid transit-control measure consistent with Articles 19(1)(g) and 301. The provisions were treated as regulatory devices that did not themselves impose tax but ensured that goods claimed to be in transit were ally taken outside the State. The statutory presumption under section 28-B was construed as rebuttable, not conclusive, so the transporter must be allowed to produce reliable material to displace it. Assessments based on a conclusive view of the presumption were therefore required to be revisited with opportunity to rebut. Case-Laws VAT / Sales Tax Thu, 20 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102439