Stock transfer claims require proof where records raise doubt, and remand for fresh verification was upheld.

Where surrounding documents create genuine doubt about a claimed stock transfer, the assessee must discharge the burden under section 6A of the Central Sales Tax Act by proving that movement of goods was otherwise than by sale. Because the stock register, loading invoices and related records for the Kichcha depot were not satisfactorily produced for verification, the Tribunal was justified in directing fresh enquiry by the assessing authority. Rule 75 of the U.P. Trade Tax Rules supported summoning necessary records for proper verification, and no illegality was found in the remand.

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Issues: Whether the assessee had proved that the dispatches to Kichcha depot were stock transfers and whether the Tribunal was justified in remanding the matter for fresh examination of the relevant records.

Analysis: The disputed dispatches were questioned because documents found in survey proceedings showed that, for similar goods, two builties had been prepared from Bareilly, one to Kichcha depot and another to the ultimate buyers, creating a reasonable doubt about the genuineness of the claimed stock transfers for the relevant assessment year. In such a situation, the burden under section 6A of the Central Sales Tax Act, 1956 remained on the assessee to establish that the movement of goods was otherwise than by way of sale. Since the assessing authority required the stock register of the Kichcha depot, loading invoices, and related documents for verification, and those materials had not been satisfactorily produced, the Tribunal held that further enquiry by the assessing authority was appropriate. The Court found no illegality in that approach, and rule 75 of the U.P. Trade Tax Rules, 1948 supported summoning of necessary records for proper verification.

Conclusion: The remand order was upheld and the assessee's challenge failed.

Final Conclusion: The revisional court declined to interfere with the Tribunal's direction for fresh examination of the claim of stock transfer, leaving the Revenue's view intact.

Ratio Decidendi: Where surrounding documents raise a genuine doubt about a claimed stock transfer, the assessee must discharge the burden of proof under section 6A, and the fact-finding authority may require further record verification before accepting the claim.

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