section 23
Burden of proof
The Puducherry Value Added Tax Act, 2007Tax200782 sections10 chapters
Chapter III INCIDENCE AND LEVY OF TAX
Statutory text
- (1) The burden of proving that any dealer or any of his transactions is not liable to tax under this Act shall lie on such dealer.
- (2) For the purpose of claim of input tax credit, the burden of proving such claim shall lie on such dealer.
Study data processing for this section.
PDF: pending for this language.