1980 (8) TMI 193

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....pinion of the court by the Additional Sales Tax Tribunal under section 24(1) of the Orissa Sales Tax Act: "Whether on the facts and in the circumstances of the case and on an interpretation of section 6A of the Central Sales Tax Act, 1956, which came into force with effect from 1st April, 1973, goods which moved from Orissa to outside the State on 26th February, 1973, for commission sale can be....

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....dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasion....

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....f the State before the new provision came into the statute book. In the circumstances we are inclined to hold that for the transaction in question declaration under section 6A was not necessary and without the declaration the assessee was entitled on the basis of its accounts to prove that the goods had so moved. Merely on account of non-production of the declaration by the assessee, the turnov....