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Who has the burden of proof in case of transfer of goods claimed otherwise than sale? Section 6A of Central Sales tax Act 1956

Section 6A of Central Sales Tax Act 1956 defines the burden of proof in case of inter state transfer of goods otherwise than sale. Provisions in the act related to Inter state transfer of goods and burden of proof is as follows

Section 6A Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale

 

(2) If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) are true, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this Act, make an order to that effect and thereupon the movement of goods to which the declaration relates shall be deemed for the purposes of this Act to have been occasioned otherwise than as a result of sale.


Explanation - In this section, ?assessing authority?, in relation to a dealer, means the authority for the time being competent to assess the tax payable by the dealer under this Act.

 

Value Added Tax (VAT)

How to Register with Central Sales Tax? What is the Procedure for CST Registration? Documents for CST Registration

How to register with DVAT? What are the documents, forms and Procedures to register with Delhi Value Added Tax

What is DVAT? What is turn over limit for mandatory registration with DVAT? How to voluntarily register with Delhi Value Added Tax?

What are the Schedules and DVAT Rates? What is the rate of VAT to be charged by the contractors? What are Delhi Value Added Tax Rates?

Central Sales Tax (CST)

What is liability on Interstate Sales as per Central Sales Tax Act 1956? Section 6 of Central Sales tax Act 1956

Who has the burden of proof in case of transfer of goods claimed otherwise than sale? Section 6A of Central Sales tax Act 1956

Who should Register under Central Sales Tax Act ? Section 7 of Central Sales tax Act 1956, Registration of Dealers under CST

What are the Penalties under Central Sales Tax Act 1956? Section 10 of Central Sales tax Act 1956, Penalties under CST

How to avoid prosecution under Central Sales Tax Act 1956? Imposition of Penalty in lieu of Prosecution under Section 10 of Central Sales tax Act 1956

 

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