Stage of levy of taxes in respect of imported and exported goods

1(...)Where in the case of any goods tax is leviable at one point in series of sales or purchases,such series shall- (a) in the case of  goods imported into the state either from outside the territory of India or from any other State in India, be deemed to commence at the stage of the sale or purchase effected immediately after the import of such goods; (b) in the case of goods exported out of the State to any place outside the territory of India or to any other State in India, be deemed o conclude at the stage of sale or purchase effected immediately before the export of such goods. 1(....)               1. The figure and bracket '(1)' and sub-sec. (2) were omitted by Act 16 of 1963 w.e.f.1.8.1963. 1(Explanation: For the purpose of clause(b), the expression "sale or purchase effected immediately before the export of such goods" in so far as it relates to export to any place outside the territory of India, shall include the last sale or purchase of any such goods preceding the sale or purchase effected immediately before the export of such goods, as referred to in sub-section (3) of section 5 of the central Sales Tax Act, 1956.             1. Added by Act 18 of 1985 w.e.f.1.7.1985    1(7-A. Burden of proof and liability of the dealer to pay 2(tax and penalty): (1) In the case of an assessment made under sub-section (2) of Section 5,Section 6 or the notification issued under Section 9, the burden of proving that any sale or purchase effected by a dealer is not liable to any tax or is liable to be taxed at a reduced rate shall lie on the  dealer.   1.  Ins.by Act 16 of 1963 w.e.f.1.8.1963. 2.  Subs. for the word 'penalty' by Act No. 18 of 1985 w.e.f.1.7.1985.

See Form XIII

3(1A) Notwithstanding anything contained in this Act, or in any other law, a dealer in any of the goods liable to tax in respect of the first purchase in the State shall be deemed to be the seller or purchaser, as the case may be of such goods and shall be liable to pay tax accordingly on his turnover of sales or purchases relating to such goods, unless he proves to the satisfaction of the assessing authority that the goods sold or purchased as the case may be have already suffered tax under this Act. 3.  Ins. by Act No.22 of 1995 w.e.f.1.4.1995. The earlier sub-section omitted by Act No.4 of 1989 w.e.f.30.3.89 read as under: **(1-A) Notwithstanding anything contained in this Act, or in any other law, a dealer in any of the goods liable to tax in respect of the first sale or the first purchase in the State shall be deemed to be the first seller or first purchaser,as the case may be, of such goods and shall be liable to pay tax accordingly on his turnover of sales or purchases relating such goods, unless he proves to the satisfaction of the authority that the sale or purchase, as the case may be, of such goods had already been subjected to tax under this Act." ** Ins. by Act 18 of 1985 w.e.f.1.7.85.

(2) Where a dealer 4(...)issues or purchases a false bill, voucher, declaration, certificate or other document with a view to support or make any claim that a transaction of sale or purchase effected by him or any other dealer , is not liable to be taxed at a reduced rate, the assessing authority shall on detecting such issue or production, direct the dealer issuing or producing such document to pay as penalty:          (i)  in the case of first such detection, three time the tax due in respect of such transaction; and          (ii) in the case of a second or subsequent detection, five times the tax due in respect of such transaction: Provided that before issuing any direction for the payment of the penalty under this section, the assessing authority shall give to the dealer an opportunity of making representation against the levy of such penalty.) 4. The word 'Knowingly'  was omitted by Act 18 of 1985 w.e.f.1.7.1985.