section 15
Deleted] Deleted.
The Gujarat Value Added Tax Act, 2003Tax200347 of 96 sections available12 chapters
Chapter II INCIDENCE AND LEVY OF TAX
Statutory text
Burden of proof The burden of proof shall lie on a dealer who claims that he is not liable to pay tax under this Act in respect of any sale effected by him or is eligible for a tax credit under section 11 and section 12.
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