https://www.taxtmi.com/caselaws?id=234405 Failure to surrender a transit pass at the exit check post under Section 28-B of the U.P. Trade Tax Act gives rise to a rebuttable presumption that the goods were sold inside Uttar Pradesh, exposing the assessee to penalty under Section 15-A(1)(q). That presumption can be displaced only by credible, consistent and contemporaneous evidence showing actual inter-State movement and delivery outside the State. Here, the documents relied on were found insufficient: supporting records for one transaction were not produced before the check post or lower authorities, the explanation for another transaction was not satisfactorily supported, the vehicle and goods were not produced for verification, and there was no convincing corroboration such as Form-C. The presumption therefore remained unrebutted and the penalty was sustained. en-us Thu, 31 Mar 2011 00:00:00 +0530 Mon, 29 Sep 2014 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234405 Failure to surrender a transit pass at the exit check post under Section 28-B of the U.P. Trade Tax Act gives rise to a rebuttable presumption that the goods were sold inside Uttar Pradesh, exposing the assessee to penalty under Section 15-A(1)(q). That presumption can be displaced only by credible, consistent and contemporaneous evidence showing actual inter-State movement and delivery outside the State. Here, the documents relied on were found insufficient: supporting records for one transaction were not produced before the check post or lower authorities, the explanation for another transaction was not satisfactorily supported, the vehicle and goods were not produced for verification, and there was no convincing corroboration such as Form-C. The presumption therefore remained unrebutted and the penalty was sustained. Case-Laws VAT and Sales Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234405