https://www.taxtmi.com/caselaws?id=334824 Under the U.P. Trade Tax Act, goods merely transiting through the State are outside the scope of import-control requirements applicable to goods brought into, imported into, or received within the State; penalty for breach of those requirements does not arise where that basic condition is absent. Transit authorisation requirements apply from the first check-post or barrier after entry and require surrender at the last check-post before exit. Interception before the vehicle crosses the first check-post does not establish non-compliance or trigger the statutory presumption of in-State sale. Penalty requires satisfaction of the conditions prescribed for the specific transit or import-control provision. en-us Fri, 29 Jul 2016 00:00:00 +0530 Tue, 22 Nov 2016 11:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334824 Under the U.P. Trade Tax Act, goods merely transiting through the State are outside the scope of import-control requirements applicable to goods brought into, imported into, or received within the State; penalty for breach of those requirements does not arise where that basic condition is absent. Transit authorisation requirements apply from the first check-post or barrier after entry and require surrender at the last check-post before exit. Interception before the vehicle crosses the first check-post does not establish non-compliance or trigger the statutory presumption of in-State sale. Penalty requires satisfaction of the conditions prescribed for the specific transit or import-control provision. Case-Laws VAT and Sales Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334824