https://www.taxtmi.com/caselaws?id=359271 Non-surrender of an E-Transit pass creates only a rebuttable presumption and is not a condition precedent for proving inter-State movement of goods. Where the assessee produces legally valid documentary evidence and detailed objections showing that the goods crossed the State border, the assessing authority must consider those materials and cannot reject them solely because the transit pass was not surrendered. The Madras HC declined to issue a writ of prohibition, but directed fresh consideration of the assessment after independent application of mind to the petitioner's objections and supporting records, without insisting on surrender of the E-Transit pass. en-us Thu, 12 Apr 2018 00:00:00 +0530 Fri, 27 Apr 2018 06:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359271 Non-surrender of an E-Transit pass creates only a rebuttable presumption and is not a condition precedent for proving inter-State movement of goods. Where the assessee produces legally valid documentary evidence and detailed objections showing that the goods crossed the State border, the assessing authority must consider those materials and cannot reject them solely because the transit pass was not surrendered. The Madras HC declined to issue a writ of prohibition, but directed fresh consideration of the assessment after independent application of mind to the petitioner's objections and supporting records, without insisting on surrender of the E-Transit pass. Case-Laws VAT and Sales Tax Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359271