Presumption regarding certain sales
Where goods are liable to tax under this Act only at the point of sale to consumer, every sale by a dealer
(a) to a registered dealer who does not purchase them for resale, within the State or in the course of inter-State trade or commerce in the same form and condition in which he has purchased them, or (b) to any person other than a registered dealer, shall be deemed to be a sale to the consumer, unless the dealer proves otherwise to the satisfaction of the assessing authority and for that purpose also furnishes to the assessing authority such declaration, obtained from the purchasing dealer, in such form and manner and within such period, as may be prescribed.
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