https://www.taxtmi.com/caselaws?id=374331 The earlier transit-declaration decisions were not accepted as laying down any universal rule, because one was confined to its facts and the other rested largely on concession. Section 52 and Rule 58 were treated as machinery provisions aimed at preventing tax evasion, so the presumption arising from non-production of the Transit Declaration Form was held to be evidentiary and rebuttable, not conclusive. Absence of the form may justify a presumption of local sale, but seizure requires reasoned judicial satisfaction that the goods were being transported to evade tax or that the explanation is unsatisfactory. 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 earlier transit-declaration decisions were not accepted as laying down any universal rule, because one was confined to its facts and the other rested largely on concession. Section 52 and Rule 58 were treated as machinery provisions aimed at preventing tax evasion, so the presumption arising from non-production of the Transit Declaration Form was held to be evidentiary and rebuttable, not conclusive. Absence of the form may justify a presumption of local sale, but seizure requires reasoned judicial satisfaction that the goods were being transported to evade tax or that the explanation is unsatisfactory. Case-Laws VAT and Sales Tax Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374331