Supreme Court · 1986 INSC 51 · Decided 20 March 1986
Sodhi Transport CO. & Anr, ETC. ETC. v. State of U.P, & ANR. Etc, ETC.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 51 · [1986] 1 S.C.R. 939
- Case number
- CIVIL APPEAL No. 3376/1982
- Decided
- 20 March 1986
- Bench
- E.S. VENKATARAMIAH, M.P. THAKKAR (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Evidence Act Section 4; Constitution Article 301, 32, 28
Headnote
Uttar Pradesh Sales Tax Act, 1948/ Uttar Pradesh Sales Tax Rules, 1948: s. 28-B/r.87 - Constitutional Validity of - Goods - Transit qf through the State - Failure to surrender transit pass at check-post - Presumption of sale of goods A B within the State - Whether arises. c Indian Evidence Act, - Rebuttable presumption statute creating a rebuttable Words and Phrases: 'Shall presume' - Meaning of - s .4, Indian Evidence Act/s.28-B Utcar Pradesh Sales Tax Act, 1948. Section 28 of the Uttar Pradesh Sales Twi: Act, 1948 authorises the State GoverD11ent to establiah checl<posts and
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