https://www.taxtmi.com/caselaws?id=163252 Penalty for non-surrender of transit passes under section 28B of the U.P. Trade Tax Act, 1948 was sustained because the dealer failed to rebut the statutory presumption of intra-State diversion. The claimed onward dispatch of goods by railway from Kanpur did not establish that the goods were the same as those covered by the transit passes, and no prior intimation was given to the trade tax authorities. The supporting material was found insufficient and the alleged transactions were not satisfactorily verified, so the failure to surrender the passes remained unexplained and the revisions failed. en-us Mon, 01 Oct 2007 00:00:00 +0530 Thu, 25 Dec 2014 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163252 Penalty for non-surrender of transit passes under section 28B of the U.P. Trade Tax Act, 1948 was sustained because the dealer failed to rebut the statutory presumption of intra-State diversion. The claimed onward dispatch of goods by railway from Kanpur did not establish that the goods were the same as those covered by the transit passes, and no prior intimation was given to the trade tax authorities. The supporting material was found insufficient and the alleged transactions were not satisfactorily verified, so the failure to surrender the passes remained unexplained and the revisions failed. Case-Laws VAT and Sales Tax Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163252