26. Intra-State Stock Transfer

(1) Where any dealer claims that he is not liable to pay tax under the Act in respect of any goods, on the ground that the movement of such goods from one place to another within Bihar was occasioned by reason of transfer of such goods other than by way of sale, the burden of proving the claim shall be on that dealer and for this purpose he shall furnish to the authority specified in rule 62 authority along with the statement required to be furnished by him under sub section (2) of section 24 -

(a) a true and complete declaration in Form D-V obtained from the consignee;

(b) correct and complete record of the name, address, Taxpayer Identification Number, if any, of the person to whom the goods were transferred incorporating therein the quantity of the goods and the value thereof;

(c) copy of accounts rendered by the agent or the office to the whom the goods were transferred, and

(d) copy of the railway or the lorry receipts relating to such transfer.

(2) The transferor shall issue to the transferee a challan in Form D-VI.