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.