TMI BlogBurden of proof, etc. in case of transfer of goods claimed otherwise than by way of sale and matters incidental theretoX X X X Extracts X X X X X X X X Extracts X X X X ..... ers 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 produce this register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ] (3) The transferor shall furnish such other partic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) ledger extract of the agent maintained for the principal duly signed by such agent; and (vi) date and mode of remittance of the amount to him. ---------------------- Notes:- 1. Substituted vide Notification No. F. 3(77)/Fin. (T E)/2005-06/1528 kha, dated 17.03.2006, w.e.f. 17.03.2006. before it was read as:- (2) The transferor shall furnish to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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