Section 46(15) in Assam General Sales Tax Act, 1993
(15)When a goods vehicle or boat coming from and place outside the State of Assam and bound for any other place outside the State and carrying the goods passes through the State, the driver or other person in charge of such vehicle or boat shall apply to and obtain a transit pass in such form and in such manner as may be prescribed from the officer in charge of the entry check-post or barrier after his entry into the State of Assam and deliver it to the officer in-charge of he exit check-post or barrier before his exit from the State or any other officer as may be directed, falling which it shall be presumed that the goods carried thereby have been sold within the State by the owner of the person in-charge of the goods vehicle or boat. Where the goods carried by such goods vehicle or boat are after their entry into the State transported outside the State by any other goods vehicle or conveyance, the onus of providing that goods have actually moved out of the State shall be on the owner or goods have actually moved out of the State shall be on the owner or person in charge of the goods vehicle or boat and all the provisions of this Act shall so far as may be applicable as if such transporter or carrier or the driver of other person in-charge of the vehicle or were a dealer within the meaning of clause (10) of section: 2Explanation. - In a case where a vehicle owner by a person is hired for transportation of goods by some other person, the hirer of the vehicle shall, for the purposes of this section, be deemed to be the owner of the vehicle.
