section 16
Burden of proof
The Meghalaya Value Added Tax Act, 2003Tax2003117 sections12 chapters
Chapter II INCIDENCE AND LEVY OF TAX
Statutory text
In respect of any sale or purchase effected by a dealer, the burden of proving that he is liable to any tax under section 6, section 7 or that he is eligible to input tax credit under section 11 shall be on him.
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