https://www.taxtmi.com/caselaws?id=163276 The court set aside the penalty imposed for failure to surrender a transit pass at the exit check-post, emphasizing the insufficiency of form F alone to rebut the legal presumption under section 28B of the Act. Additional evidence demonstrating the goods' journey outside the state was deemed necessary. The matter was remanded for a fresh decision with proper hearing and examination of evidence, highlighting the importance of substantial evidence beyond form F to challenge legal presumptions in taxation matters. en-us Tue, 09 Oct 2007 00:00:00 +0530 Sun, 21 Dec 2014 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163276 The court set aside the penalty imposed for failure to surrender a transit pass at the exit check-post, emphasizing the insufficiency of form F alone to rebut the legal presumption under section 28B of the Act. Additional evidence demonstrating the goods' journey outside the state was deemed necessary. The matter was remanded for a fresh decision with proper hearing and examination of evidence, highlighting the importance of substantial evidence beyond form F to challenge legal presumptions in taxation matters. Case-Laws VAT and Sales Tax Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163276