Dealers can prove inter-state sales without a transit pass using reliable documentary evidence, says Assessing Authority.

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....Inter-sate sale or not - in case of non-surrender of transit pass, if a dealer could produce sufficient legally valid and reliable documentary evidence to prove that the goods moved without the transit pass in question had actually crossed the borders of the State, such evidences may be accepted by the Assessing Authority as an evidence of inter-state movement of goods. - HC....