https://www.taxtmi.com/caselaws?id=162547 Check-post and transit provisions under the Madhya Pradesh Vanijya Kar Adhiniyam, 1994 operate as anti-evasion machinery. Where goods in transit are intercepted without the prescribed declaration, invoice, bill or challan, the authority may invoke seizure, penalty and related consequences, subject to a rebuttable presumption of attempted tax evasion. The person concerned must produce material showing no evasion attempt; inconsistent explanations or failure to displace the presumption support the demand. On the facts described, the transporter lacked the required documents, the assessee did not rebut the presumption, and the tax and penalty orders were upheld. en-us Wed, 12 Apr 2006 00:00:00 +0530 Sat, 01 Mar 2014 15:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162547 Check-post and transit provisions under the Madhya Pradesh Vanijya Kar Adhiniyam, 1994 operate as anti-evasion machinery. Where goods in transit are intercepted without the prescribed declaration, invoice, bill or challan, the authority may invoke seizure, penalty and related consequences, subject to a rebuttable presumption of attempted tax evasion. The person concerned must produce material showing no evasion attempt; inconsistent explanations or failure to displace the presumption support the demand. On the facts described, the transporter lacked the required documents, the assessee did not rebut the presumption, and the tax and penalty orders were upheld. Case-Laws VAT and Sales Tax Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162547