https://www.taxtmi.com/caselaws?id=373600 Non-production of duly endorsed transit passes under the Assam Value Added Tax Act, 2003 triggered the statutory presumption that the goods were sold within Assam. The taxpayer failed to rebut that presumption with credible evidence of cross-border movement and out-of-State delivery, and the documents sought to be added were treated as vague, incomplete, and unexplainedly belated. In revisional jurisdiction, no perversity or jurisdictional error was shown in the concurrent assessment and appellate findings, so interference was not warranted and remand was refused. en-us Tue, 08 May 2018 00:00:00 +0530 Thu, 17 Jan 2019 07:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373600 Non-production of duly endorsed transit passes under the Assam Value Added Tax Act, 2003 triggered the statutory presumption that the goods were sold within Assam. The taxpayer failed to rebut that presumption with credible evidence of cross-border movement and out-of-State delivery, and the documents sought to be added were treated as vague, incomplete, and unexplainedly belated. In revisional jurisdiction, no perversity or jurisdictional error was shown in the concurrent assessment and appellate findings, so interference was not warranted and remand was refused. Case-Laws VAT and Sales Tax Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373600