CourtMesh

Section 16

The Telangana Value Added Tax Act, 2005.State Act of Telangana · Act 5 of 2005

(1) The burden of proving that any sale or purchase effected by a dealer is not liable to any tax or is liable to be taxed at a reduced rate or eligible for input tax credit shall lie on the dealer.

(2) Where a dealer issues or produces a false bill, voucher, declaration, certificate or other document with a view to support or make any claim that a transaction of sale or purchase effected by him or any other dealer, is not liable to tax or liable to be taxed at a reduced rate, or eligible for Tax invoices.

Power of State Government to grant refund of tax.

Burden of proof.

[Act No.5 of 2005] 37 input tax credit is guilty of an offence under section 55 of the Act.

CHAPTER - IV REGISTRATION

Where this provision sits

ActThe Telangana Value Added Tax Act, 2005.
Section16
JurisdictionState of Telangana
StatusIn force as published by the source

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