https://www.taxtmi.com/caselaws?id=795237 A transit pass evidences declared movement of goods but does not conclusively establish completion of genuine interstate transit. Penalty proceedings for transit contraventions may rest on discrepancies in transport documents, shortages in goods, missing supporting records, vehicle movement, and other cumulative circumstances indicating attempted diversion or tax evasion; direct proof of intrastate unloading or sale is not indispensable. Revisional scrutiny may correct an appellate order that treats surrender of transit passes as determinative while overlooking material discrepancies. Where findings of intent to evade are supported by relevant circumstantial material and are not perverse, arbitrary, or legally infirm, restoration of penalty may be sustained. en-us Wed, 15 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795237 A transit pass evidences declared movement of goods but does not conclusively establish completion of genuine interstate transit. Penalty proceedings for transit contraventions may rest on discrepancies in transport documents, shortages in goods, missing supporting records, vehicle movement, and other cumulative circumstances indicating attempted diversion or tax evasion; direct proof of intrastate unloading or sale is not indispensable. Revisional scrutiny may correct an appellate order that treats surrender of transit passes as determinative while overlooking material discrepancies. Where findings of intent to evade are supported by relevant circumstantial material and are not perverse, arbitrary, or legally infirm, restoration of penalty may be sustained. Case-Laws VAT / Sales Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795237