Section 6-A burden under the CST Act is discharged by declaration forms and despatch proof in a principal-agent arrangement.

Section 6-A of the Central Sales Tax Act, 1956 requires a dealer claiming inter-State movement by transfer otherwise than by sale to furnish the prescribed declaration form and evidence of despatch. Where those documents are produced and the despatch is not disputed, the dealer discharges the initial burden unless the forms are shown to be defective. A dealership clause dealing with termination does not, by itself, convert a principal-agent arrangement into a seller-purchaser relationship. On the facts described, the agents sold goods on behalf of the corporation using its bill books and deducting incidental charges, supporting the transfer-not-sale character of the movement.

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Issues: Whether the dealer had discharged the burden under section 6-A of the Central Sales Tax Act, 1956 by producing the prescribed declaration forms and evidence of despatch, and whether the agreement between the corporation and its agents established a sale relationship so as to deny the claim of transfer otherwise than by sale.

Analysis: Section 6-A places the burden on the dealer claiming that the movement of goods from one State to another was by transfer and not by sale, and the statute requires furnishing of the prescribed declaration form together with evidence of despatch. The forms and despatch evidence were produced and the despatch was not doubted. The rejection based on clause 15 of the agreement was incorrect, because the clause dealt with termination of the dealership and showed a principal-agent arrangement rather than a seller-purchaser relationship. The sale patties also showed that the agents sold the goods on behalf of the corporation and deducted the incidental charges, while using the corporation's bill books.

Conclusion: The dealer had discharged the initial burden under section 6-A, and the Tribunal was right in holding that the transfers were not shown to be sales exigible to tax on the reasoning adopted by the revenue authorities.

Ratio Decidendi: Under section 6-A of the Central Sales Tax Act, 1956, production of the prescribed declaration form and evidence of despatch discharges the dealer's initial burden unless the forms are shown to be defective, and a principal-agent arrangement cannot be treated as a sale merely from the terms of dealership termination.

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