https://www.taxtmi.com/caselaws?id=156353 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. en-us Wed, 13 Apr 1994 00:00:00 +0530 Fri, 04 Oct 2013 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156353 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. Case-Laws VAT and Sales Tax Wed, 13 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156353