https://www.taxtmi.com/caselaws?id=162530 Seizure of goods and refusal to issue a transit pass under section 28B of the U.P. Trade Tax Act were held unjustified where the transit pass application matched the verified consignment and the only discrepancy was in description, not quantity. Section 28B was treated as a machinery provision to prevent tax evasion, with the presumption of intra-State sale arising only on failure to surrender the transit pass at the exit check-post. The handwritten nature of the bill was held irrelevant without expert support, and the registered status of both consignor and consignee further showed that seizure was unwarranted. The seizure and denial of transit pass were held arbitrary and illegal. en-us Fri, 02 Sep 2005 00:00:00 +0530 Sat, 01 Mar 2014 12:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162530 Seizure of goods and refusal to issue a transit pass under section 28B of the U.P. Trade Tax Act were held unjustified where the transit pass application matched the verified consignment and the only discrepancy was in description, not quantity. Section 28B was treated as a machinery provision to prevent tax evasion, with the presumption of intra-State sale arising only on failure to surrender the transit pass at the exit check-post. The handwritten nature of the bill was held irrelevant without expert support, and the registered status of both consignor and consignee further showed that seizure was unwarranted. The seizure and denial of transit pass were held arbitrary and illegal. Case-Laws VAT and Sales Tax Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162530