9. Burden of proof, etc. in case of transfer of goods claimed otherwise than by way of sale and matters incidental thereto.

(1) Where any dealer transfers any goods from the National Capital Territory of Delhi to any other State and claims that he is not liable to pay tax under the Act in respect of such goods on any of the grounds mentioned in section 6A of the Act, such dealer (hereinafter referred to in this rule as the "transferor") shall maintain in a register in Form `7', a true and complete account thereof. He shall produce this register for inspection before the Commissioner and shall furnish such other particulars as may be required by him. He shall also furnish copies of entries of this register and such other particulars relating to the entries made therein as may be required by the Commissioner.

¹[(2) The transferor shall furnish to the Commissioner within a period of three months after the end of the quarter to which the declaration relates along with the reconciliation return prescribed in rule 4, the portion marked “original” of the declaration in Form ‘F’ referred to in sub-rule (5) of rule 12 of the Central Rules and shall also produce for inspection the portion marked “duplicate”, if so required by the Commissioner:

PROVIDED that for the period from 1st April, 2005 to 30th September, 2005 the transferor shall furnish to the Commissioner by 31st December, 2006 along with the reconciliation return prescribed in rule 4, the portion marked “original” of the Declaration Form ‘F’ received by him and shall also produce for inspection, the portion of the Declaration Form marked “duplicate”, if required to do so by the Commissioner.]

(3) The transferor shall furnish such other particulars and produce such other accounts, documents and evidence, as the Commissioner may consider necessary for his satisfaction about the genuineness of the claim. In case of the transfer of goods made by the transferor to his agent in another state, the Commissioner may require him to produce and supply copies of any or all of the following particulars, namely:-

(i) the name and full address of the agent to whom goods were transferred;

(ii) written contract, if any, entered into between him and his agent;

(iii) copies of the bills issued by the agent to the purchaser in other State;

(iv) account rendered by the agent to him from time to time showing the gross amount of the sale, deduction on account of commission by such agent;

(v) ledger extract of the agent maintained for the principal duly signed by such agent; and

(vi) date and mode of remittance of the amount to him.

Note :-

1.   Sub-rule (2) of Rule 9 substituted vide No.F.3(77)/Fin.(T&E)/2005-06/1528 kha, dated 17.03.2006 w.e.f. 17.03.2006. Earlier read as :-

(2) The transferor shall furnish to the Commissioner within a period of nine months from the end of the year alongwith the statement prescribed in rule 4, the portion marked "original" of the declaration in Form `F' referred to in sub-rule (5) of rule 12 of the Central Rules and shall also produce for inspection the portion marked "duplicate", if so required by the Commissioner.