https://www.taxtmi.com/caselaws?id=165019 The statutory presumption under section 28AA(4) of the Karnataka Sales Tax Act, 1957 that goods were sold within the State on failure to surrender a transit pass is rebuttable. Where credible evidence showed actual movement of the goods to Pondicherry, including departmental verification and certification, and the consignor's assessment had already attained finality on that basis, the Revenue could not sustain the presumption without contrary proof. The revisional authority was therefore not justified in restoring tax and penalty merely because the transit pass was not surrendered. The presumption stood displaced, and the revisional order was unsustainable. en-us Wed, 29 Sep 2010 00:00:00 +0530 Tue, 23 Sep 2014 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165019 The statutory presumption under section 28AA(4) of the Karnataka Sales Tax Act, 1957 that goods were sold within the State on failure to surrender a transit pass is rebuttable. Where credible evidence showed actual movement of the goods to Pondicherry, including departmental verification and certification, and the consignor's assessment had already attained finality on that basis, the Revenue could not sustain the presumption without contrary proof. The revisional authority was therefore not justified in restoring tax and penalty merely because the transit pass was not surrendered. The presumption stood displaced, and the revisional order was unsustainable. Case-Laws VAT and Sales Tax Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165019