Assessment jurisdiction and stock transfer proof upheld as inter-State sales, with limitation and penalty challenges rejected.

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....Assessment jurisdiction was upheld because section 4A empowered a superior officer to exercise assessment powers without a separate jurisdictional order, and the extended limitation under section 14(3) applied when the dealer produced accounts and related material only after inspection. The dealer failed to discharge the burden under section 6A to prove stock transfer or agency movement in the prescribed manner, so the transactions were treated as inter-State sales.....