https://www.taxtmi.com/caselaws?id=341707 Non-production of a transit pass in Form LL does not by itself justify treating goods in transit as deemed sales, because the statutory presumption under the Tamil Nadu VAT framework is rebuttable. Where the dealer produces reliable alternate records, such as a stock transfer memo, e-sugam and supporting declarations, showing movement of goods from another State without a local sale, detention on a sale assumption is not warranted. The composition fee mechanism is intended to address the procedural default, and the goods may be released on payment of that fee. en-us Thu, 06 Apr 2017 00:00:00 +0530 Fri, 23 Mar 2018 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341707 Non-production of a transit pass in Form LL does not by itself justify treating goods in transit as deemed sales, because the statutory presumption under the Tamil Nadu VAT framework is rebuttable. Where the dealer produces reliable alternate records, such as a stock transfer memo, e-sugam and supporting declarations, showing movement of goods from another State without a local sale, detention on a sale assumption is not warranted. The composition fee mechanism is intended to address the procedural default, and the goods may be released on payment of that fee. Case-Laws VAT and Sales Tax Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341707