Burden of proof 19

14. Burden of proof :- In respect of any sale effected by a dealer, the burden of proving that he is entitled to deduction under sub-section (2) of section 5 or that he is eligible to input tax credit under section 10 shall be on him, 15. Composition of tax by certain registered dealers :- (1) All registered dealers whose gross turnover of sales does not exceed rupees ten lakhs, subject to such conditions and restriction as may be prescribed shall, pay in lieu of the tax as specified under section 5, a tax at such percentage cf the entire taxable turnover of such sales and purchases as the Government may, by order, notify, subject to the condition that no input tax credit shall be available to such dealers and no tax invoice shall be issued by such dealers : Provided that payment of tax under this section shall not apply to a registered dealer who imports goods from outside the state or purchase of goods as mentioned in schedule VIII or1 manufactures or processes goods within the state for the purpose of carrying out his business. Provided further that a registered dealer may, by exercising option in the prescribed manner, elect to pay tax as specified under section 5 of this Act in lieu of the provisions of this section. (2) Notwithstanding anything contained anywhere in the Act, the 1 Inserted vide the TVAT (Amendment) Ordinance, 2007 (w.e.f 17-7- 2007) and subsequent legislation vide the TVAT (Amendment) Act, 2007(dt. 9-10-2007)