Amendment of section 6A

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..... ates shall", the words "are true and that no inter-State sale has been effected, 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, subject to the provisions of sub-section (3)," shall be substituted; (b) after sub-section (2), the f .....

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..... at no inter-State sales have been effected and also to provide that the deeming provision as contained therein to the effect that "the movement of goods have not occasioned as a result of sale", shall be subject to the provisions of sub-section (3); and (ii) insert a new sub-section (3) so as to specify that nothing contained in sub-section (2) shall preclude reassessment by the assessi .....

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