2006 (7) TMI 610

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..... year 1983-84 under the Central Sales Tax Act, 1956. Dealer/opposite party (hereinafter referred to as dealer ) was carrying on the business of foodgrains and pulses. During the year under consideration, dealer claimed to have despatched the goods of Rs. 5,35,171 outside the State of U.P. to the consignment agent for sale but in respect of the said despatch neither any form F nor any evidence w .....

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..... e Tribunal has erred in accepting the claim of the dealer that the goods were despatched to the consignment agent for sale. Learned counsel for the dealer relied upon the order of the Tribunal. I find substance in the argument of learned Standing Counsel. Under section 6-A of the Central Sales Tax Act burden lies upon the dealer to prove that the movement of the goods was not in pursuance of a pri .....

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