https://www.taxtmi.com/caselaws?id=162636 Under the transit-pass regime in section 28-B of the U.P. Trade Tax Act and rule 87 of the Rules, exit check-post verification must focus on whether the goods actually found tally with the particulars in the transit pass. Where 99 drums of agro-chemicals matched the weight and description recorded in the transit pass, detention could not be justified by an invoice and delivery note that were not shown to relate to the same consignment. The presumption against the assessee was therefore unavailable, and the detention, seizure and retention of the goods were held illegal and unsustainable. en-us Tue, 10 Oct 2006 00:00:00 +0530 Fri, 21 Jun 2019 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162636 Under the transit-pass regime in section 28-B of the U.P. Trade Tax Act and rule 87 of the Rules, exit check-post verification must focus on whether the goods actually found tally with the particulars in the transit pass. Where 99 drums of agro-chemicals matched the weight and description recorded in the transit pass, detention could not be justified by an invoice and delivery note that were not shown to relate to the same consignment. The presumption against the assessee was therefore unavailable, and the detention, seizure and retention of the goods were held illegal and unsustainable. Case-Laws VAT and Sales Tax Tue, 10 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162636