|
16.
Burden
of proof
(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 input tax
credit is guilty of an offence under Section 55 of the Act.
|