section 16
Burden of Proof
The Andhra Pradesh Value Added Sales Tax Act, 2003Tax200387 sections5 chapters
Chapter II INCIDENCE, LEVY AND CALCULATION OF TAX
Statutory text
- (1) The burden of proving that any sale or purchase effected by a dealer is not liable to 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 72 of this Act.
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