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 the 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

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) 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 a dealer, means the authority for the time being competent to assess the tax payable by the dealer under this Act.]

Note :

1. Ins. by Act 61 of 1972, sec. 3 (w.e.f. 1-4-1973)

2. Ins. by Act 20 of 2002, sec. 151 (w.e.f. 11-5-2002)