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iii. In case of subsequent sale in the course of Interstate sale, the dealer effecting subsequent sale can avail exemp-tion by submitting Form C issued by his customer and by submitting Form E-I, issued by his seller.iv. Form, E-I, E-II & E-III etc. are printed by the Sales Tax department and are supplied to the registered dealer for their use. Form E-I & E-III will have to be issued, in case there are more than one subsequent sale.v.Thus, it should be noted that Form E-I can be issued by the first seller alone. Form E-II & E-III will have to be submit-ted by those selling dealer (other than the first dealer) to their purchaser, who can avail of the exemption undersection 6(2), subject to the condition that Form C is submitted as well.vi. Where a Government Department has submitted Form D there cannot be subsequent resale by it.Thus, any number of subsequent sales effected in the course of such single interstate movement of the goods from one state to another by transfer of documents of title to the goods by one dealer to another shall be exempt provided that the above conditions are fulfilled and relevant f6rms are obtained and filed.6.10 TAXABILITY OF TRANSFER OF GOODS MADE OTHERWISE THAN BY WAY OF SALE (SEC 6A)i. Where any dealer claims that he is not liable to pay tax under the CST 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 and not by reason of sale, the burden of prov-ing that the movement of those goods was so occasioned shall be on that dealer.ii.The dealer may furnish to the assessing authority, within the prescribed time a declaration, duly filled and signedby the principal officer of the other place of business, or his agent or principal, containing the prescribed particu-lars in the prescribed form (Form F) obtained from the prescribed authority, along with the evidence of dispatch of such goods.iii. If the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed to have been occasioned as a result of sale.iv.If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars con-tained in the declaration furnished by a dealer are true, he may make an order to that effect.
Central Sales Tax Act, 1956l INDIRECT TAXATION388v. Thereupon, the movement of goods to which the declaration relates shall be deemed to have been occasioned otherwise than as a result of sale.6.11 REGISTRATION OF DEALERMode of RegistrationSection 7 of the CST Act lays down the provisions for registration of Dealers as under:(A)Compulsory Registration: [Section 7(1)]Section 7(1) provides that every dealer liable to pay tax under the CST Act shall, within such time as may be prescribed for the purpose, make an application for registration to such authority in the appropriate Stale as the Central Govern-