Amendment status not verified — confirm the current text below against the official source.
Substituted by Act 61 of 1972, w.e.f. 1.4.1973. (A) to the Government, or (B) to a registered dealer other than the government , if the goods are of the description referred to in sub-section (3) of Section 8, shall be exempt from tax under this Act; Provided that no such subsequent sale shall be exempt from tax under the sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,- (a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and (b) If the subsequent sale is made (i) to a registered dealer, a declaration referred to in clause (a) of sub- section(4) of section 8, or (ii) to the Government, not being a registered dealer, a certificate referred to in clause (b) of sub-section(4) of Section 8 ; Provided Further that it shall not be necessary to furnish the declaration or the certificate referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods ,if, - (a) the sale or purchase of such goods is, under the sales tax law of the appropriate State, exempt from tax generally or is subject to tax generally at a rate which is lower than four percent. (Whether called a tax or fee or by any other name); and (b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in clause (a) or clause (b) of this sub-section.] 1[(3) Not withstanding anything contained in this Act, if – 1.Inserted by Act No. 32/2003 or 14.5.2003 (a) any official or personnel of - (i) any foreign diplomatic mission or consulate in India ; or (ii) the United nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force ; or (b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub –clause (i) or sub- clause (ii) of clause (a). Purchases any goods for himself or for the purposes of such mission, United nations or other body, then, the Central Government may, be notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act.] 2[6A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale 2.inserted by Act 61 / 1972 w.e.f. 1.7.1973 (1) where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods 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 such goods 1[and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all purposes of this Act to have been occasioned as a result of sale.]