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Home Acts & Rules Central Sales Tax Act Central Sales Tax Act, 1956 Chapters List Chapter III Inter-State Sales Tax This
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Section 6A - Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale - Central Sales Tax Act, 1956

Extract

..... so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goo .....

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Section 6A - Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale - Central Sales Tax Act, 1956

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..... sub-section (2) shall preclude reassessment by the assessing authority on the ground of discovery of new facts or revision by a higher authority on the ground that the findings of the assessing authority are contrary to law, and such reassessment or revision may be done in accordance with the provisions of general sales tax law of the State.] ***************** Notes:- 1. Inserted by Act 61 of 1972, Section 3, w.e.f. 01.4.1973. 2. Inserted by Finance Act 2002, w.e.f. 11.05.2002. 3. In sub-section .....

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Section 6A - Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale - Central Sales Tax Act, 1956

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