https://www.taxtmi.com/caselaws?id=350385 A statutory presumption that goods not accounted for at the exit check post were sold within the State is rebuttable, and it falls once reliable evidence shows delivery of the goods at an out-of-State destination. After such evidence is accepted, the burden shifts back to the Department to prove that the goods did not leave the State. Penalty could not be sustained merely because transit forms were not surrendered at the exit check post when proof of delivery outside the State had rebutted the presumption. en-us Fri, 27 Oct 2017 00:00:00 +0530 Sat, 04 Nov 2017 08:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350385 A statutory presumption that goods not accounted for at the exit check post were sold within the State is rebuttable, and it falls once reliable evidence shows delivery of the goods at an out-of-State destination. After such evidence is accepted, the burden shifts back to the Department to prove that the goods did not leave the State. Penalty could not be sustained merely because transit forms were not surrendered at the exit check post when proof of delivery outside the State had rebutted the presumption. Case-Laws VAT and Sales Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350385