https://www.taxtmi.com/caselaws?id=795457 A deemed intra-State sale under the Tamil Nadu Value Added Tax Act, 2006 for failure to obtain a transit pass is rebuttable if the owner or carrier proves that the goods moved outside Tamil Nadu. Material prima facie showing outward movement after release of the goods must be verified before tax and value-based penalty can be sustained on the deemed-sale basis. Failure to obtain a transit pass may still attract penalty as a separate offence, but it does not by itself justify tax and penalty based on a presumed intra-State sale once the statutory presumption is rebutted. The assessment requires fresh consideration after verification of the evidence. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795457 A deemed intra-State sale under the Tamil Nadu Value Added Tax Act, 2006 for failure to obtain a transit pass is rebuttable if the owner or carrier proves that the goods moved outside Tamil Nadu. Material prima facie showing outward movement after release of the goods must be verified before tax and value-based penalty can be sustained on the deemed-sale basis. Failure to obtain a transit pass may still attract penalty as a separate offence, but it does not by itself justify tax and penalty based on a presumed intra-State sale once the statutory presumption is rebutted. The assessment requires fresh consideration after verification of the evidence. Case-Laws VAT / Sales Tax Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795457