https://www.taxtmi.com/caselaws?id=374331 The court determined that the Transit Declaration Form (TDF) requirement is mandatory to prevent the presumption of goods being meant for sale within the State. However, the presumption is rebuttable, and authorities must conduct a quasi-judicial process to assess evidence before imposing penalties. The conflicting judgments were not considered binding precedents, and the case was remitted for further proceedings based on the court's clarification on the TDF's prescriptive nature and the need for evidence to rebut the presumption of sale within the State. en-us Fri, 25 Jan 2019 00:00:00 +0530 Thu, 04 Jul 2019 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374331 The court determined that the Transit Declaration Form (TDF) requirement is mandatory to prevent the presumption of goods being meant for sale within the State. However, the presumption is rebuttable, and authorities must conduct a quasi-judicial process to assess evidence before imposing penalties. The conflicting judgments were not considered binding precedents, and the case was remitted for further proceedings based on the court's clarification on the TDF's prescriptive nature and the need for evidence to rebut the presumption of sale within the State. Case-Laws VAT and Sales Tax Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374331