https://www.taxtmi.com/caselaws?id=162414 The court ruled in favor of the petitioners, emphasizing that tax liability only arises when goods are sold within the State. It declared the refusal to issue transit passes and impose tax based on mere suspicion as illegal. The judgment highlighted that authorities cannot impose tax solely on suspicion without valid grounds. The court directed the authorities to issue transit passes promptly and consider refunding the amount already paid by the petitioners. en-us Fri, 03 Oct 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:07:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162414 The court ruled in favor of the petitioners, emphasizing that tax liability only arises when goods are sold within the State. It declared the refusal to issue transit passes and impose tax based on mere suspicion as illegal. The judgment highlighted that authorities cannot impose tax solely on suspicion without valid grounds. The court directed the authorities to issue transit passes promptly and consider refunding the amount already paid by the petitioners. Case-Laws VAT and Sales Tax Fri, 03 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162414