https://www.taxtmi.com/caselaws?id=164827 Non-production of a transit declaration at the exit check-post raises a rebuttable presumption that the goods did not leave the State and were sold locally. That presumption can be displaced by surrounding documents and explanations showing actual out-movement. Penalty may therefore be imposed for the procedural breach, but the authority must assess whether the evidence supports dispatch outside the State before fixing the quantum. A mechanical maximum penalty for every violation is not justified where the claim of delivery outside West Bengal is not wholly disproved. The penalty was upheld in principle, but reduced because the materials did not fully negate actual movement to Madhya Pradesh. en-us Fri, 19 Mar 2010 00:00:00 +0530 Mon, 13 Oct 2014 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164827 Non-production of a transit declaration at the exit check-post raises a rebuttable presumption that the goods did not leave the State and were sold locally. That presumption can be displaced by surrounding documents and explanations showing actual out-movement. Penalty may therefore be imposed for the procedural breach, but the authority must assess whether the evidence supports dispatch outside the State before fixing the quantum. A mechanical maximum penalty for every violation is not justified where the claim of delivery outside West Bengal is not wholly disproved. The penalty was upheld in principle, but reduced because the materials did not fully negate actual movement to Madhya Pradesh. Case-Laws VAT and Sales Tax Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164827