https://www.taxtmi.com/caselaws?id=382451 The presumption under Section 28(B) of the U.P. Trade Tax Act, 1948 arises only where issuance of the transit declaration form is admitted or otherwise proved. As the assessee consistently denied receiving the form and sought a copy, and the revenue failed to produce it before the appellate authorities, the foundational fact for invoking the presumption was not established. The Tribunal's view that issuance had been admitted was unsupported by material and was therefore perverse. The issue was answered in the negative, in favour of the assessee and against the revenue. en-us Tue, 02 Jul 2019 00:00:00 +0530 Thu, 04 Jul 2019 09:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382451 The presumption under Section 28(B) of the U.P. Trade Tax Act, 1948 arises only where issuance of the transit declaration form is admitted or otherwise proved. As the assessee consistently denied receiving the form and sought a copy, and the revenue failed to produce it before the appellate authorities, the foundational fact for invoking the presumption was not established. The Tribunal's view that issuance had been admitted was unsupported by material and was therefore perverse. The issue was answered in the negative, in favour of the assessee and against the revenue. Case-Laws VAT and Sales Tax Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382451