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<h1>Dealers Must Prove Non-Sale Transfers for Tax Exemption Under Section 6A of Central Sales Tax Act, 1956</h1> Under Section 6A of the Central Sales Tax Act, 1956, a dealer claiming exemption from tax on goods transferred between states, not as a sale, must prove the transfer was for business purposes and not a sale. The dealer must submit a declaration and evidence of dispatch to the assessing authority. If satisfied, the authority may deem the transfer non-sale-related. However, reassessment or revision is possible if new facts emerge or if findings are legally challenged, in line with state sales tax laws.