https://www.taxtmi.com/caselaws?id=162387 Presumption of intra-State sale under the U.P. Trade Tax Act arises only after the transit pass is not surrendered within the stipulated period; until that time, no statutory presumption can be invoked. The commentary also states that exit-stage verification must remain confined to the particulars disclosed in the transit documents, so a mismatch in the number of pieces inside otherwise matching packages does not, by itself, justify seizure where the package count and description of goods correspond with the transit pass. The stated effect is that seizure based only on such internal variation rests on suspicion rather than proven non-coverage by the transit documents. en-us Fri, 19 Sep 2003 00:00:00 +0530 Mon, 12 Aug 2024 13:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162387 Presumption of intra-State sale under the U.P. Trade Tax Act arises only after the transit pass is not surrendered within the stipulated period; until that time, no statutory presumption can be invoked. The commentary also states that exit-stage verification must remain confined to the particulars disclosed in the transit documents, so a mismatch in the number of pieces inside otherwise matching packages does not, by itself, justify seizure where the package count and description of goods correspond with the transit pass. The stated effect is that seizure based only on such internal variation rests on suspicion rather than proven non-coverage by the transit documents. Case-Laws VAT and Sales Tax Fri, 19 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162387