Section 6(b) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(b)Where any such goods are consumed, used or sold in a local area by [the dealer or such person] [Substituted by Act No. 24 of 1982 (w.e.f. 6-5-1982).]. It shall be presumed until the contrary is proved by him, that such goods had entered into tint local area for consumption, use or sale therein;
