https://www.taxtmi.com/caselaws?id=163470 A rebuttable presumption of intra-State sale under the transit provisions could not be invoked unless the Revenue first proved, with authenticated material, that the transit form related to the assessee. Internal check-post entries in panji 3, being unsigned and unsupported by the original form XXXIV or signed record, were insufficient to bind the assessee. As the Revenue failed to establish the necessary linkage and the assessee was not confronted with the original documents, the adverse inference could not stand and the assessment was unsustainable. en-us Fri, 03 Dec 2004 00:00:00 +0530 Thu, 03 Apr 2014 11:08:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163470 A rebuttable presumption of intra-State sale under the transit provisions could not be invoked unless the Revenue first proved, with authenticated material, that the transit form related to the assessee. Internal check-post entries in panji 3, being unsigned and unsupported by the original form XXXIV or signed record, were insufficient to bind the assessee. As the Revenue failed to establish the necessary linkage and the assessee was not confronted with the original documents, the adverse inference could not stand and the assessment was unsustainable. Case-Laws VAT and Sales Tax Fri, 03 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163470