https://www.taxtmi.com/caselaws?id=166533 Seized goods in transit were held releasable where transport documents supported movement from Haryana to Uttarakhand through Uttar Pradesh, and the absence of a downloaded transit declaration form was not treated as conclusive proof of an intra-State sale. The statutory scheme was treated as creating only a rebuttable presumption, to be assessed with the surrounding papers. The authorities could secure the revenue by demanding security equivalent to the tax leviable on the goods, while the remaining protection could be furnished by security other than cash or bank guarantee. The entry tax security was found excessive and reduced to 20%, with liberty to furnish a bank guarantee if other security was unavailable. en-us Mon, 21 Feb 2011 00:00:00 +0530 Thu, 09 Oct 2014 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166533 Seized goods in transit were held releasable where transport documents supported movement from Haryana to Uttarakhand through Uttar Pradesh, and the absence of a downloaded transit declaration form was not treated as conclusive proof of an intra-State sale. The statutory scheme was treated as creating only a rebuttable presumption, to be assessed with the surrounding papers. The authorities could secure the revenue by demanding security equivalent to the tax leviable on the goods, while the remaining protection could be furnished by security other than cash or bank guarantee. The entry tax security was found excessive and reduced to 20%, with liberty to furnish a bank guarantee if other security was unavailable. Case-Laws VAT and Sales Tax Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166533