Burden of proof

Where any assessee claims (a) that any receipt or dispatch of goods by him is otherwise than by way of purchase or sale of such goods by him; (b) that any sum of money received or receivable or paid or payable by him by any means including adjustment against a debt is not in the course of business and where in the course of business such sum is not valuable consideration for any sale or purchase of goods effected by him in the year in which the said sum was received or receivable or paid or payable; (c) that any purchase or sale of goods by him is not liable to tax by reason of such purchase or sale being outside the State or in the course of Inter-State trade and commerce or in the course of the import of the goods into, or the export of the goods out of, the territory of India; (d) that any purchase or sale of goods effected by him is exempt from tax or leviable to tax at a particular rate; (e) that any purchase or sale of goods effected by him is not taxable because of return of such goods; (f) that he is entitled to any deduction from gross turnover or any deduction of input tax from the tax calculated on the sale of goods; (g) that in case of tax payable on works contract under Section 13, he is entitled to a deduction in respect of labour and like charges or non taxable components from the valuable consideration or bills for the execution of the contract; (h) that any particular sum has been paid by him as tax, interest or penalty under this Act; (i) that any goods, books of account and document discovered at his business premises or at any other place or in any goods carrier or other vehicle over which he has control at the time of such discovery, do not relate to his business; or (j) that any relief under this Act or the rules made thereunder is admissible to him, the burden of so proving shall be on him.