section 15
Burden of proof
The Madhya Pradesh Value Added Tax Act, 2002Tax200289 sections
Statutory text
15 : Burden of proof - The burden of proving that any sale or purchase effected by a dealer is not liable to tax under Section 9 or Section 10 as the case may be, or that he is eligible for an input tax rebate under section 14 shall be on the dealer.
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