SODHI TRANSPORT CO. & ANR. ETC. ETC. vs STATE OF U.P. & ANR. ETC. ETC.

The Supreme Court upheld the constitutional validity of Section 28-B of the Uttar Pradesh Sales Tax Act, 1948, which creates a rebuttable presumption that goods transported through the state are sold within it if the transit pass is not surrendered at the check-post. The Court ruled that this provision does not infringe upon the freedom of trade under Article 301 or impose unreasonable restrictions under Article 19(1)(g) of the Constitution. The Court clarified that the presumption is rebuttable, allowing transporters to contest the presumption of sale.