https://www.taxtmi.com/caselaws?id=183894 Under section 28-B of the U.P. Trade Tax Act, liability based on non-surrender of a transit pass can arise only after the revenue first proves that the transit form relates to the assessee. Internal check-post entries such as Panji-3, standing alone and unsigned by the driver or person-in-charge, are insufficient to fasten tax liability without confronting the assessee with the relevant transit forms, G.Rs., or other corroborative material. The discussion also notes that the Tribunal's view on "parchun" goods was commercially unsound, but that error did not affect the result because the foundational linkage between the forms, the consignments, and the assessee was not proved. en-us Fri, 10 Dec 2004 00:00:00 +0530 Fri, 24 Jun 2016 12:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183894 Under section 28-B of the U.P. Trade Tax Act, liability based on non-surrender of a transit pass can arise only after the revenue first proves that the transit form relates to the assessee. Internal check-post entries such as Panji-3, standing alone and unsigned by the driver or person-in-charge, are insufficient to fasten tax liability without confronting the assessee with the relevant transit forms, G.Rs., or other corroborative material. The discussion also notes that the Tribunal's view on "parchun" goods was commercially unsound, but that error did not affect the result because the foundational linkage between the forms, the consignments, and the assessee was not proved. Case-Laws VAT and Sales Tax Fri, 10 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183894