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

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....re any dealer transfers any goods from the National Capital Territory of Delhi to any other State and claims that he is not liable to pay tax under the Act in respect of such goods on any of the grounds mentioned in section 6A of the Act, such dealer (hereinafter referred to in this rule as the "transferor") shall maintain in a register in Form '7', a true and complete account thereof. He shall pr....

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....or the period from 1st April, 2005 to 30th September, 2005 the transferor shall furnish to the Commissioner by 31st December, 2006 along with the reconciliation return prescribed in rule 4, the portion marked "original" of the Declaration Form 'F' received by him and shall also produce for inspection, the portion of the Declaration Form marked "duplicate", if required to do so by the Commissioner.....

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....s of the bills issued by the agent to the purchaser in other State;            (iv) account rendered by the agent to him from time to time showing the gross amount of the sale, deduction on account of commission by such agent;            (v) ledger extract of the agent maintained for the princ....