https://www.taxtmi.com/caselaws?id=175629 Seizure of transit goods and the presumption of local sale cannot be sustained where the goods are covered by the bill, bilty and Transit Declaration Form, and the vehicle is intercepted at a point disclosed in the declared route. The statutory presumption under the transit provisions arises only on absence of prescribed documents or non-compliance with the prescribed procedure. In the absence of reliable material showing unloading in Uttar Pradesh or any attempt to evade tax, adverse departmental allegations remain insufficient. On these facts, seizure was held unjustified and no presumption of sale within Uttar Pradesh could be drawn. en-us Mon, 02 Apr 2012 00:00:00 +0530 Mon, 30 Nov 2015 13:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175629 Seizure of transit goods and the presumption of local sale cannot be sustained where the goods are covered by the bill, bilty and Transit Declaration Form, and the vehicle is intercepted at a point disclosed in the declared route. The statutory presumption under the transit provisions arises only on absence of prescribed documents or non-compliance with the prescribed procedure. In the absence of reliable material showing unloading in Uttar Pradesh or any attempt to evade tax, adverse departmental allegations remain insufficient. On these facts, seizure was held unjustified and no presumption of sale within Uttar Pradesh could be drawn. Case-Laws VAT and Sales Tax Mon, 02 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175629