https://www.taxtmi.com/caselaws?id=165034 Transit-pass compliance under the Orissa Sales Tax Act and Rules requires the person in charge of goods in transit to obtain a pass at entry and surrender it at exit. Non-production at the exit point creates a rebuttable presumption that the goods were sold within the State, shifting the burden to the owner or vehicle in charge to prove otherwise. On the facts, repeated non-delivery of transit passes and unreliable documents said to show receipt outside the State were insufficient to rebut that presumption. The same factual basis was treated as supporting levy under the Orissa Entry Tax Act, 1999, and the tax, surcharge and penalty were upheld. en-us Thu, 29 Jul 2010 00:00:00 +0530 Tue, 30 Sep 2014 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165034 Transit-pass compliance under the Orissa Sales Tax Act and Rules requires the person in charge of goods in transit to obtain a pass at entry and surrender it at exit. Non-production at the exit point creates a rebuttable presumption that the goods were sold within the State, shifting the burden to the owner or vehicle in charge to prove otherwise. On the facts, repeated non-delivery of transit passes and unreliable documents said to show receipt outside the State were insufficient to rebut that presumption. The same factual basis was treated as supporting levy under the Orissa Entry Tax Act, 1999, and the tax, surcharge and penalty were upheld. Case-Laws VAT and Sales Tax Thu, 29 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165034