Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale

Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale https://www.taxtmi.com/acts?id=2194 When a dealer claims an interstate movement was a non-sale transfer to another business place, agent or principal, the dealer bears the burden of proof and must furnish a prescribed declaration and evidence of despatch within the prescribed or permitted time; absent such declaration the movement is deemed to be occasioned by sale. The assessing authority may, after inquiry, accept the declaration and order that no inter State sale occurred, but reassessment or revision is allowed on discovery of new facts or contrary findings. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 09 Aug 2012 18:28:24 +0530 TaxTMI RSS Generator Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale https://www.taxtmi.com/acts?id=2194 When a dealer claims an interstate movement was a non-sale transfer to another business place, agent or principal, the dealer bears the burden of proof and must furnish a prescribed declaration and evidence of despatch within the prescribed or permitted time; absent such declaration the movement is deemed to be occasioned by sale. The assessing authority may, after inquiry, accept the declaration and order that no inter State sale occurred, but reassessment or revision is allowed on discovery of new facts or contrary findings. Act-Rules Central Sales Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2194