Section 6-A burden of proof failed where no form F or supporting evidence showed consignment despatch instead of inter-State sale.

Section 6-A of the Central Sales Tax Act, 1956 places the burden on the dealer to prove that goods moved otherwise than pursuant to a prior contract of sale and were despatched on consignment basis. Where no form F, sale details, or supporting evidence is produced before the assessing authority, appellate authority, or Tribunal, the dealer does not discharge that statutory burden. The Tribunal therefore erred in accepting the consignment claim and deleting the tax; the deletion was not sustainable and relief was set aside to that extent.

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Issues: Whether, in the absence of any form F or other evidence, the dealer discharged the burden under section 6-A of the Central Sales Tax Act, 1956 to prove that the movement of goods was not in pursuance of a prior contract of sale and that the despatch was only on consignment basis.

Analysis: Section 6-A places the burden on the dealer to establish that the movement of goods was otherwise than in pursuance of a prior contract of sale. The dealer claimed that goods worth Rs. 5,35,171 were despatched outside the State to a consignment agent, but no form F, sale details, or supporting evidence was produced either before the assessing authority, the appellate authority, or the Tribunal. In the absence of such evidence, the Tribunal could not accept the claim of consignment despatch and had erred in deleting the tax.

Conclusion: The dealer failed to discharge the statutory burden, and the deletion of tax on Rs. 5,35,171 was not sustainable.

Final Conclusion: The matter was decided against the dealer on the substantive tax issue, and the Tribunal's relief deleting tax was set aside to the extent indicated.

Ratio Decidendi: Where section 6-A of the Central Sales Tax Act, 1956 applies, the dealer must affirmatively prove by evidence that the movement of goods was not pursuant to a prior contract of sale; in the absence of such proof, the transaction may be treated as an inter-State sale.

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