https://www.taxtmi.com/caselaws?id=164231 Non-surrender of transit passes under section 46(15)(d) of the Assam General Sales Tax Act, 1993 gave rise to a statutory presumption that the goods were sold within Assam, but the presumption was rebuttable and not conclusive. The revisional authority was required to examine credible documentary material offered to show that the vehicles had crossed Assam and the goods had been delivered and sold in Mizoram. By treating the presumption as absolute and failing to assess the probative value of the documents produced, including materials from the Mizoram taxing authority, the authority acted on an erroneous legal footing. The impugned order was set aside and the matter remitted for fresh decision. en-us Wed, 23 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164231 Non-surrender of transit passes under section 46(15)(d) of the Assam General Sales Tax Act, 1993 gave rise to a statutory presumption that the goods were sold within Assam, but the presumption was rebuttable and not conclusive. The revisional authority was required to examine credible documentary material offered to show that the vehicles had crossed Assam and the goods had been delivered and sold in Mizoram. By treating the presumption as absolute and failing to assess the probative value of the documents produced, including materials from the Mizoram taxing authority, the authority acted on an erroneous legal footing. The impugned order was set aside and the matter remitted for fresh decision. Case-Laws VAT and Sales Tax Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164231