Report No. 61
2.5. Section 6A.-
It may be noted that the Central Sales Tax (Amendment) Act, 1972 partly mitigates the situation by casting the onus on the transfer or to show that the transfer is otherwise than by way of sale.
Section 6A (newly inserted in the Central Sales Tax Act)1 is as follows:
"6A(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 despatch of such goods.
(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, 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 be deemed for the purposes 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 a tax payable by the dealer under this Act."
1. Amendment Act 61 of 1972.