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TMI Blog2007 (1) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was 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 goods (and if the dealer fails to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It enables persons like the petitioner to make good their case that the transaction is one of simple transfer and not one of sale by producing supporting material as provided. The manner in which such proof is to be produced should be in accordance with the prescribed manner as per the amended provision. The mere fact that it may make the task of persons like the petitioner a little more difficult or cumbersome, by itself cannot render the provision unconstitutional. The mere fact that it becomes little more rigorous does not change the nature of the provision as it stood earlier before the amendment and as it stands now after the amendment. The provision was one which only enabled the assessee to place commensurate material to substanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t arise at this stage as this court does not examine the assessment order for the purpose of interpreting the provision when the matter can go through stock transfer which is otherwise deemed to be sale while in reality, it is not a sale; that the value cannot be determined as there is no sale; that what is sought to be taxed being transfer of stock is not sale in reality and therefore is also in violation of the constitutional provisions. Section 6A of the Act, if at all, is a provision which is an enabling provision for persons like the petitioner to claim that it is really a stock transfer and not a sale. It enables persons like the petitioner to make good their case that the transaction is one of simple transfer and not one of sale b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s version that it is only a stock transfer, creating a fiction to treat the transaction as a sale is a provision in consonance with the object of the Act and challenge to the validity of the provisions is rejected and consequently, writ petition is rejected. Though Sri Murthy, learned counsel for the petitioner, urges that the petition should be examined at least for interpreting the provisions of section 6A of the Act, it is not necessary for this court to look into the matter unless the matter comes up for examination in a proper manner and then brought to this court. A question of interpretation does not arise at this stage as this court does not examine the assessment order for the purpose of interpreting the provision when the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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