Presumptions

Where in respect of purchase or sale of any goods within the State, the challan or transport invoice referred to in sub-section (10) of Section 59 is required to be issued or obtained or to accompany the goods during transit and if such provisions have not been complied with or the goods in whole or part are not covered by such documents, it shall be presumed that such goods have been sold, or as the case may be, purchased with a view to evade payment of tax on purchase or sale of such goods or, if the goods are for use in the manufacture, the tax on the sale of goods to be manufactured by using such goods.