https://www.taxtmi.com/caselaws?id=332350 The rebuttable presumption under Section 28-B of the U.P. Trade Tax Act applies when a transit pass is not surrendered, but it operates only as a rule of evidence and can be displaced by clear material showing the presumed fact is untrue. Sale invoice, delivery challan and subsequent sale documents identifying the vehicle by chassis and engine numbers showed transfer outside Uttar Pradesh, and this was treated as sufficient to rebut the presumption of intra-State sale. In the absence of independent material supporting the department, the levy of tax and penalty under Section 15A(1)(g) could not be sustained. en-us Fri, 02 Sep 2016 00:00:00 +0530 Thu, 15 Sep 2016 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332350 The rebuttable presumption under Section 28-B of the U.P. Trade Tax Act applies when a transit pass is not surrendered, but it operates only as a rule of evidence and can be displaced by clear material showing the presumed fact is untrue. Sale invoice, delivery challan and subsequent sale documents identifying the vehicle by chassis and engine numbers showed transfer outside Uttar Pradesh, and this was treated as sufficient to rebut the presumption of intra-State sale. In the absence of independent material supporting the department, the levy of tax and penalty under Section 15A(1)(g) could not be sustained. Case-Laws VAT and Sales Tax Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332350