https://www.taxtmi.com/caselaws?id=165018 Section 28B of the U.P. Trade Tax Act creates a presumption of local sale when transit documents are not duly vacated at the exit point, but the proviso shifts the burden to the owner or person in charge to prove that the goods were actually moved out of the State. On the facts recorded, the goods were transferred to another vehicle after breakdown of the original conveyance, exited through the border check-post, and the sale documents matched the generators' engine numbers. Those findings rebutted the statutory presumption, so the penalty based on presumed intra-State sale was not sustainable. en-us Mon, 14 Jun 2010 00:00:00 +0530 Sun, 05 Oct 2014 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165018 Section 28B of the U.P. Trade Tax Act creates a presumption of local sale when transit documents are not duly vacated at the exit point, but the proviso shifts the burden to the owner or person in charge to prove that the goods were actually moved out of the State. On the facts recorded, the goods were transferred to another vehicle after breakdown of the original conveyance, exited through the border check-post, and the sale documents matched the generators' engine numbers. Those findings rebutted the statutory presumption, so the penalty based on presumed intra-State sale was not sustainable. Case-Laws VAT and Sales Tax Mon, 14 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165018