https://www.taxtmi.com/caselaws?id=163321 Non-surrender of a transit pass at the exit check-post under the Kerala General Sales Tax Act gives rise to a rebuttable presumption that goods were delivered within the State for sale. Where the department proves that the petitioners were the actual purchasers, owners and dealers, assessment may be made on them under the charging and assessment provisions read with section 30B(2). The deeming liability under section 30B(3) fastens responsibility on the driver or vehicle owner only when the real dealer is not identified or proved. On these facts, assessment on the petitioners was upheld and liability was not confined to the driver or owner. en-us Tue, 26 Sep 2006 00:00:00 +0530 Mon, 31 Mar 2014 14:36:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163321 Non-surrender of a transit pass at the exit check-post under the Kerala General Sales Tax Act gives rise to a rebuttable presumption that goods were delivered within the State for sale. Where the department proves that the petitioners were the actual purchasers, owners and dealers, assessment may be made on them under the charging and assessment provisions read with section 30B(2). The deeming liability under section 30B(3) fastens responsibility on the driver or vehicle owner only when the real dealer is not identified or proved. On these facts, assessment on the petitioners was upheld and liability was not confined to the driver or owner. Case-Laws VAT and Sales Tax Tue, 26 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163321