Section 6A
Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale.
The Central Sales Tax Act, 1956
About this Act
An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.
1[6A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of
sale.--(1) Where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods,
on the ground that the movement of such goods from one State to another was occasioned by reason of
transfer of such goods by him to any other place of his business or to his agent or principal, as the case
may be, and not by reason of sale, the burden of proving that the movement of those goods was so
occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within
the prescribed time or within such further time as that authority may, for sufficient cause, permit, a
declaration, duly filled and signed by the principal officer of the other place of business, or his agent or
principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from
the prescribed authority, along with the evidence of dispatch of such goods 2[, and if the dealer fails to
furnish such declaration, then, the movement of such goods shall be deemed for all purposes of this Act to
have been occasioned as a result of sale].
(2) If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) 3[are true and that no inter-State sale has been effected, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this Act, make an order to that effect and thereupon the movement of goods to which the declaration relates shall, subject to the provisions of sub-section (3),] be deemed for the purpose of this Act to have been occasioned otherwise than as a result of sale.
Explanation.--In this section, "assessing authority", in relation to dealer, means the authority for the time being competent to assess the tax payable by the dealer under this Act.
4[(3) Nothing contained in sub-section (2) shall preclude reassessment by the assessing authority on the ground of discovery of new facts or revision by a higher authority on the ground that the findings of the assessing authority are contrary to law, and such reassessment or revision may be done in accordance with the provisions of general sales tax law of the State.]
(2) If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) 3[are true and that no inter-State sale has been effected, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this Act, make an order to that effect and thereupon the movement of goods to which the declaration relates shall, subject to the provisions of sub-section (3),] be deemed for the purpose of this Act to have been occasioned otherwise than as a result of sale.
Explanation.--In this section, "assessing authority", in relation to dealer, means the authority for the time being competent to assess the tax payable by the dealer under this Act.
4[(3) Nothing contained in sub-section (2) shall preclude reassessment by the assessing authority on the ground of discovery of new facts or revision by a higher authority on the ground that the findings of the assessing authority are contrary to law, and such reassessment or revision may be done in accordance with the provisions of general sales tax law of the State.]
Notes
1. Ins. by Act 61 of 1972, s. 3 (w.e.f. 1-4-1973).
2. Ins. by Act 20 of 2002, s. 151 (w.e.f. 13-05-2002).
3. Subs. by Act 14 of 2010, s. 78, for certain words (w.e.f. 8-5-2010).
4. Ins. by s. 78, ibid. (w.e.f. 8-5-2010).
2. Ins. by Act 20 of 2002, s. 151 (w.e.f. 13-05-2002).
3. Subs. by Act 14 of 2010, s. 78, for certain words (w.e.f. 8-5-2010).
4. Ins. by s. 78, ibid. (w.e.f. 8-5-2010).