https://www.taxtmi.com/caselaws?id=164999 Section 30B of the Kerala General Sales Tax Act creates a presumption that goods were delivered within the State for sale when the transit pass is not surrendered at the last check-post and the exit of the goods is not proved. The presumption also applies where the consignor, owner, or transporter fails to establish the bona fides of the movement. On the stated facts, no material showed actual exit from the State, so the statutory fiction operated against the assessee. A C form declaration under the Central Sales Tax Act, by itself, does not rebut that presumption. en-us Fri, 01 Oct 2010 00:00:00 +0530 Tue, 23 Sep 2014 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164999 Section 30B of the Kerala General Sales Tax Act creates a presumption that goods were delivered within the State for sale when the transit pass is not surrendered at the last check-post and the exit of the goods is not proved. The presumption also applies where the consignor, owner, or transporter fails to establish the bona fides of the movement. On the stated facts, no material showed actual exit from the State, so the statutory fiction operated against the assessee. A C form declaration under the Central Sales Tax Act, by itself, does not rebut that presumption. Case-Laws VAT and Sales Tax Fri, 01 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164999