https://www.taxtmi.com/caselaws?id=195581 Section 28-B of the U.P. Trade Tax Act creates only a rebuttable presumption that goods were sold within the State if the transit pass is not surrendered at the last check post. That presumption can be displaced by material showing that the goods actually crossed the State and were delivered to the consignee. Penalty cannot be sustained merely on non-surrender of Form 34 without examining the assessee's evidence on merits. Where the Tribunal ignored the relevant proof and relied only on the missing transit pass, its order was liable to be set aside and the matter required fresh consideration. en-us Thu, 02 Feb 2006 00:00:00 +0530 Sat, 04 Nov 2017 10:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195581 Section 28-B of the U.P. Trade Tax Act creates only a rebuttable presumption that goods were sold within the State if the transit pass is not surrendered at the last check post. That presumption can be displaced by material showing that the goods actually crossed the State and were delivered to the consignee. Penalty cannot be sustained merely on non-surrender of Form 34 without examining the assessee's evidence on merits. Where the Tribunal ignored the relevant proof and relied only on the missing transit pass, its order was liable to be set aside and the matter required fresh consideration. Case-Laws VAT and Sales Tax Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195581