https://www.taxtmi.com/caselaws?id=159030 Penalty for alleged non-compliance with the transit-pass requirement under the U.P. Sales Tax Act could not be sustained where the Tribunal failed to consider material evidence, including the invoice, railway receipts and affidavit bearing on the identity of the goods and the assessee's liability. Because those documents were directly relevant to whether the transit-pass presumption applied, the existing reasoning was insufficient to uphold the penalty. The Tribunal's order was set aside and the matter was remitted for fresh adjudication in accordance with law. en-us Thu, 14 Dec 1995 00:00:00 +0530 Wed, 13 Nov 2013 16:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159030 Penalty for alleged non-compliance with the transit-pass requirement under the U.P. Sales Tax Act could not be sustained where the Tribunal failed to consider material evidence, including the invoice, railway receipts and affidavit bearing on the identity of the goods and the assessee's liability. Because those documents were directly relevant to whether the transit-pass presumption applied, the existing reasoning was insufficient to uphold the penalty. The Tribunal's order was set aside and the matter was remitted for fresh adjudication in accordance with law. Case-Laws VAT and Sales Tax Thu, 14 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159030