https://www.taxtmi.com/caselaws?id=195580 The rebuttable presumption under section 28-B applies only until the contrary is shown. Where the record establishes that the goods were actually delivered to the purchaser outside Uttar Pradesh, the presumption stands displaced. In that situation, non-surrender of the transit pass at the exit check post does not preserve the foundation for penalty under section 15-A(1)(q), because the alleged breach is no longer supported by the statutory presumption. On the stated facts, the penalty was not leviable. en-us Mon, 06 Jan 2003 00:00:00 +0530 Sat, 04 Nov 2017 10:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195580 The rebuttable presumption under section 28-B applies only until the contrary is shown. Where the record establishes that the goods were actually delivered to the purchaser outside Uttar Pradesh, the presumption stands displaced. In that situation, non-surrender of the transit pass at the exit check post does not preserve the foundation for penalty under section 15-A(1)(q), because the alleged breach is no longer supported by the statutory presumption. On the stated facts, the penalty was not leviable. Case-Laws VAT and Sales Tax Mon, 06 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195580