https://www.taxtmi.com/caselaws?id=325699 The deemed-sale presumption under Section 46(15)(d) of the Assam General Sales Tax Act, 1993 arises if the transit pass is not duly surrendered at the exit check post, but it remains rebuttable. Documents such as a check-gate certificate and consignee confirmations showing delivery outside Assam were relevant rebuttal material. Taxing authorities must examine that evidence before sustaining an assessment; failure to give meaningful consideration to the rebuttal evidence vitiates the revisional order and requires fresh reconsideration of whether the presumption has been displaced. en-us Tue, 23 Feb 2016 00:00:00 +0530 Sat, 14 Jan 2017 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325699 The deemed-sale presumption under Section 46(15)(d) of the Assam General Sales Tax Act, 1993 arises if the transit pass is not duly surrendered at the exit check post, but it remains rebuttable. Documents such as a check-gate certificate and consignee confirmations showing delivery outside Assam were relevant rebuttal material. Taxing authorities must examine that evidence before sustaining an assessment; failure to give meaningful consideration to the rebuttal evidence vitiates the revisional order and requires fresh reconsideration of whether the presumption has been displaced. Case-Laws VAT and Sales Tax Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325699