https://www.taxtmi.com/caselaws?id=236351 Goods in transit accompanied by the invoice, goods receipt and transit declaration form could not be seized merely on suspicion where the prescribed transit period had not expired. Section 52 of the U.P. Value Added Tax Act, 2008 and Rule 58 of the U.P. Value Added Tax Rules, 2008 create only a rebuttable presumption of local sale when the required documents are missing or the transit procedure is violated. As the transit declaration was not found bogus, incomplete or incorrect, and there was no material breach of the statutory transit requirements, past conduct of the transporter and alleged inconsistencies in earlier consignments were irrelevant. Seizure was held unjustified and release without security was directed. en-us Fri, 12 Jul 2013 00:00:00 +0530 Fri, 23 Aug 2013 07:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236351 Goods in transit accompanied by the invoice, goods receipt and transit declaration form could not be seized merely on suspicion where the prescribed transit period had not expired. Section 52 of the U.P. Value Added Tax Act, 2008 and Rule 58 of the U.P. Value Added Tax Rules, 2008 create only a rebuttable presumption of local sale when the required documents are missing or the transit procedure is violated. As the transit declaration was not found bogus, incomplete or incorrect, and there was no material breach of the statutory transit requirements, past conduct of the transporter and alleged inconsistencies in earlier consignments were irrelevant. Seizure was held unjustified and release without security was directed. Case-Laws VAT and Sales Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236351