https://www.taxtmi.com/caselaws?id=174735 Section 28-B of the U.P. Sales Tax Act places the burden on the owner, person in charge, or hirer of a vehicle carrying goods through the State to obtain a transit pass at the first check post and surrender it at the last check post. If compliance is not proved, a statutory presumption arises that the goods were sold within the State. On the facts described, the failure to prove surrender of the transit pass and actual exit of the goods justified the penalties, and the Tribunal erred in cancelling them; the penalties were restored. en-us Wed, 23 Oct 1991 00:00:00 +0530 Sat, 17 Oct 2015 11:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174735 Section 28-B of the U.P. Sales Tax Act places the burden on the owner, person in charge, or hirer of a vehicle carrying goods through the State to obtain a transit pass at the first check post and surrender it at the last check post. If compliance is not proved, a statutory presumption arises that the goods were sold within the State. On the facts described, the failure to prove surrender of the transit pass and actual exit of the goods justified the penalties, and the Tribunal erred in cancelling them; the penalties were restored. Case-Laws VAT and Sales Tax Wed, 23 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174735