In respect of any sale or purchase effected by a dealer, the burden of proving that he is liable to any tax under section 6, section 7 or that he is eligible to input tax credit under section 11 shall be on him.
Section 16: Burden of proof
The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdfState Act of Meghalaya · Act 2 of 2005
Where this provision sits
| Act | The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf |
|---|---|
| Section | 16 |
| Marginal note | Burden of proof |
| Jurisdiction | State of Meghalaya |
| Status | In force as published by the source |
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