Burden of proof and liability of the dealer

1. (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. (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.