https://www.taxtmi.com/caselaws?id=337980 Protection for genuine inter-State transit under Section 52 of the U.P. VAT Act, 2008 does not extend to sham or fraudulent movements supported by bogus invoices, fictitious TINs and concealed consignors or consignees; in such a case, the substance of the transaction prevails and seizure with cash security under Section 48 may be invoked. The Ghaziabad border area remains within Uttar Pradesh and is subject to ordinary taxing jurisdiction, not a no-man's land. A transporter cannot claim complete ignorance where the documents and surrounding facts show participation in a fabricated transit arrangement. The anti-evasion provision, not the transit protection, governs such transactions. en-us Wed, 11 Jan 2017 00:00:00 +0530 Mon, 23 Jan 2017 08:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337980 Protection for genuine inter-State transit under Section 52 of the U.P. VAT Act, 2008 does not extend to sham or fraudulent movements supported by bogus invoices, fictitious TINs and concealed consignors or consignees; in such a case, the substance of the transaction prevails and seizure with cash security under Section 48 may be invoked. The Ghaziabad border area remains within Uttar Pradesh and is subject to ordinary taxing jurisdiction, not a no-man's land. A transporter cannot claim complete ignorance where the documents and surrounding facts show participation in a fabricated transit arrangement. The anti-evasion provision, not the transit protection, governs such transactions. Case-Laws VAT and Sales Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337980