https://www.taxtmi.com/caselaws?id=106031 The transit-pass mechanism under section 28AA of the Karnataka Sales Tax Act treats non-delivery of the pass within time as giving rise to a rebuttable presumption of intra-State sale and consequent assessment, while penalty is confined to failure to deliver the pass as required. Where the tax issue has already been remitted for fresh consideration, the connected penalty cannot be retained independently; both tax and penalty must be reconsidered by the assessing authority, and the merits remain open. en-us Wed, 25 Jul 2007 00:00:00 +0530 Sat, 24 Aug 2013 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106031 The transit-pass mechanism under section 28AA of the Karnataka Sales Tax Act treats non-delivery of the pass within time as giving rise to a rebuttable presumption of intra-State sale and consequent assessment, while penalty is confined to failure to deliver the pass as required. Where the tax issue has already been remitted for fresh consideration, the connected penalty cannot be retained independently; both tax and penalty must be reconsidered by the assessing authority, and the merits remain open. Case-Laws VAT and Sales Tax Wed, 25 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106031