Bihar Value Added Tax Act : Burden of proof. Indian Bare Acts :

Bihar Value Added Tax Act,2005

Act No : 27

Section : Burden of proof.

8. Burden of proof.-The burden of proving that any sale or purchase effected by a dealer is not liable to tax under section 6 or section 7 or sub-section (2) of section 13, as the case may be, or that he is eligible for an input tax credit under sections 16 and 17 shall be on the dealer.