https://www.taxtmi.com/caselaws?id=162414 Where goods are merely in transit through Kerala, the transit pass under section 30B and rule 35B must be issued at the first check-post and produced at the exit check-post. A presumption of local sale, and consequent tax liability or detention, arises only if the transit pass is not produced, the declaration is false or bogus, or the movement outside the State is not satisfactorily proved. On the stated facts, none of those statutory triggers existed, so refusal to issue the transit pass and demand tax merely on suspicion were unlawful. 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 Where goods are merely in transit through Kerala, the transit pass under section 30B and rule 35B must be issued at the first check-post and produced at the exit check-post. A presumption of local sale, and consequent tax liability or detention, arises only if the transit pass is not produced, the declaration is false or bogus, or the movement outside the State is not satisfactorily proved. On the stated facts, none of those statutory triggers existed, so refusal to issue the transit pass and demand tax merely on suspicion were unlawful. Case-Laws VAT and Sales Tax Fri, 03 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162414