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2013 (6) TMI 230 - ALLAHABAD HIGH COURTInter state sale or local sale - The assessing authority inferred that the goods have been sold inside the State of U.P. He valued the goods and levied penalty to the extent of 40% of the value of the goods in both the cases. - held that:- the applicant failed to rebut the presumption under Section 28-B of the Act that the goods have not been sold inside the State of U.P. and have gone outside the State of U.P. Section 28-B of the Act is a machinery Section. It has been introduced in the Statute to check the evasion of the tax. If the goods are coming from the outside of the State of U.P. and are intended to be transported outside the State of U.P., the person concerned has to obtain transit pass at entry check post and has to surrender the same at the exit check post so that it may be established that the goods are not being sold inside the State of U.P. and has gone outside the State of U.P. In case of failure to surrender the transit pass at the exit check post, Section 28-B contemplates presumption of sale of goods inside the State of U.P. Undoubtedly, the presumption is a rebutable presumption which can be rebutted by adducing evidence. In the present cases, as stated above, the applicant failed to rebut the presumption. - Decided against the assessee.
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