Amendment status not verified — confirm the current text below against the official source.
Every person who has paid the duty on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods.] Chapter VA (containing sections 28C and 28D) ins. by Act 40 of 1991, sec. 13 (w.e.f. 20/09/1991).