https://www.taxtmi.com/caselaws?id=383507 Section 8-A(5) of the U.P. Trade Tax Act applies only when goods are in transit and prescribed transport documents are demanded for inspection under Section 13(2), creating only a rebuttable presumption at that stage. It does not support an adverse inference after transportation is complete, and Rule 84-A of the U.P. Trade Tax Rules does not create an independent presumption against the transporter. A transporter, as bailee of the goods, can be taxed only where a statute expressly imposes liability or where evidence shows it was itself engaged in trading activity. Completed consignments cannot be assessed on the mere non-furnishing of consignor and consignee details. en-us Mon, 22 Jul 2019 00:00:00 +0530 Mon, 30 Nov 2020 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383507 Section 8-A(5) of the U.P. Trade Tax Act applies only when goods are in transit and prescribed transport documents are demanded for inspection under Section 13(2), creating only a rebuttable presumption at that stage. It does not support an adverse inference after transportation is complete, and Rule 84-A of the U.P. Trade Tax Rules does not create an independent presumption against the transporter. A transporter, as bailee of the goods, can be taxed only where a statute expressly imposes liability or where evidence shows it was itself engaged in trading activity. Completed consignments cannot be assessed on the mere non-furnishing of consignor and consignee details. Case-Laws VAT and Sales Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383507