https://www.taxtmi.com/caselaws?id=153881 Ancillary transit-pass provisions under the U.P. Sales Tax framework are described as machinery measures aimed at preventing tax evasion. The text states that the State may use a rebuttable presumption of in-State sale when goods covered by a transit pass are not accounted for at the exit check post, provided the presumption does not alter the legal meaning of sale and remains open to rebuttal by evidence. It also records that the scheme is treated as a workable regulatory control, not an unreasonable restriction on trade, and that persons caught by the presumption may fall within the statutory definition of dealer for sales tax purposes. en-us Tue, 25 May 1982 00:00:00 +0530 Thu, 01 Aug 2013 13:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153881 Ancillary transit-pass provisions under the U.P. Sales Tax framework are described as machinery measures aimed at preventing tax evasion. The text states that the State may use a rebuttable presumption of in-State sale when goods covered by a transit pass are not accounted for at the exit check post, provided the presumption does not alter the legal meaning of sale and remains open to rebuttal by evidence. It also records that the scheme is treated as a workable regulatory control, not an unreasonable restriction on trade, and that persons caught by the presumption may fall within the statutory definition of dealer for sales tax purposes. Case-Laws VAT and Sales Tax Tue, 25 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153881