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TMI Blog2011 (7) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Central Sales Tax Act. Appeal dismissed. - OT. Rev. No. 26 of 2011 - - - Dated:- 19-7-2011 - RAMACHANDRAN NAIR C.N. AND GOPINATHAN P.S. JJ. AND CHITRA VENKATARAMAN (MRS.) AND JANARTHANARAJA P.P.S. JJ. For the Appellant : Dr. K.B. Muhamed Kutty, Senior Advocate and K.M. Firoz For the Respondent : Mohammed Rafiq, Government Pleader, The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J.- This revision is filed against the order of the Tribunal sustaining the petitioner's Central sales tax assessment for the year 2005-06. We have heard learned senior counsel Shri. K.B. Mohammed Kutty appearing for the petitioner and learned Government Pleader appearing for the respondent. The petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods from one State to another was occasioned 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ala to Karnataka. So much so, when the petitioner failed to prove that the goods were moved other than under contract of sale, which in this case was claimed as transfer to a consignment agent but could not be proved, the presumption under section 6A is inter-State sale and therefore assessment was rightly made under section 6 of the CST Act. In other words, failure to prove inter-State transfer of goods as not under contract of sale in terms of section 6A always calls for Central sales tax assessment and not for assessment as local sales. However, the assessing officer can assess the transaction as local sales if the dealer fails to prove physical movement of the goods out of the State which also has to be proved by the dealer. So much so, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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