https://www.taxtmi.com/caselaws?id=161907 Section 45-A of the Madhya Pradesh Commercial Tax Act, 1994 authorises a Check-post Officer, after examining the vehicle, declaration and accompanying documents, to verify not only the kind and quantity of goods but also the correctness of the declared value. If the declared value appears false or incorrect, a presumption arises of an attempt to facilitate tax evasion unless the transporter rebuts it with evidence. On the facts noted, the transporter failed to prove the asserted market rate with reliable material, and the authorities found the declared value below the prevailing market value. The declaration made for crossing the Kerala border did not bind the Madhya Pradesh authorities when the goods were brought for sale within the State. en-us Thu, 28 Oct 2004 00:00:00 +0530 Mon, 10 Feb 2014 18:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161907 Section 45-A of the Madhya Pradesh Commercial Tax Act, 1994 authorises a Check-post Officer, after examining the vehicle, declaration and accompanying documents, to verify not only the kind and quantity of goods but also the correctness of the declared value. If the declared value appears false or incorrect, a presumption arises of an attempt to facilitate tax evasion unless the transporter rebuts it with evidence. On the facts noted, the transporter failed to prove the asserted market rate with reliable material, and the authorities found the declared value below the prevailing market value. The declaration made for crossing the Kerala border did not bind the Madhya Pradesh authorities when the goods were brought for sale within the State. Case-Laws VAT and Sales Tax Thu, 28 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161907