Section 30. Assessment of tax of non-resident dealer doing business temporarily by way of fair,

30. Assessment of tax of non-resident dealer doing business temporarily by way of fair, mela, etc. — (1) Notwithstanding anything contained in section 19, or section 26 and subject to such rules as may be prescribed, it shall be open to the prescribed authority or any other officer authorised by the Commissioner in this behalf to make provisional or final assessment of turnover of sale or purchase of goods, as the case may be, effected by any dealer residing outside the State of Bihar and carrying on business temporarily by way of fair, mela or by way of any other similar mode in the State of Bihar. (2) If a dealer referred to in sub-section (1) claims that the sales affected by him are not of goods imported by him, the onus to prove such claim shall lie on the claimant. 30. Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker. 31. Flour-atta, maida, suji, bran and besan. 32. Galvanized iron Pipes. 33. Gingili oil. 34. Gur and Jaggery. 35. Hand pumps and spare parts. 36. Hose pipes. 37. Hosiery goods. 38. Ice. 39. Industrial cables. 30. Cathode ray oscilloscopes, Spectrum Analyzers, Cross-talk meters, Gain measuring instruments, Distortion factor meters, Psophometers, Network and Logic Analyzer and Signal Analyzer. PART III 1. Animal (including fish) fats and oils, crude, refined or purified. 2. Glycerol, crude, glycerol waters and glycerol lyes. 30. CYPRUS. - The Cyprus High Commission (for sales intended for official use). - The Diplomatic Officers (including their spouses) of the Cyprus High Commission (for sales intended for their personal use).