https://www.taxtmi.com/caselaws?id=165973 Section 18B creates a rebuttable presumption that goods were sold within the State if the transit pass is not delivered at the exit check-post. That presumption was displaced where the assessee produced material showing that the goods had in fact moved outside the State and were accounted for at the destination, including the consignor's final assessment record and other official material. Once the revenue failed to establish an intra-State sale, the foundation for restoring tax and penalty fell away, and the revisional authority was held to have inadequately dealt with the rebuttal evidence. en-us Wed, 29 Sep 2010 00:00:00 +0530 Tue, 23 Sep 2014 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165973 Section 18B creates a rebuttable presumption that goods were sold within the State if the transit pass is not delivered at the exit check-post. That presumption was displaced where the assessee produced material showing that the goods had in fact moved outside the State and were accounted for at the destination, including the consignor's final assessment record and other official material. Once the revenue failed to establish an intra-State sale, the foundation for restoring tax and penalty fell away, and the revisional authority was held to have inadequately dealt with the rebuttal evidence. Case-Laws VAT and Sales Tax Wed, 29 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165973