Amendment status not verified — confirm the current text below against the official source.
(1) The burden of proving that any sale or purchase effected by a dealer is not liable to any tax or is liable to be taxed at a reduced rate or eligible for input tax credit shall lie on the dealer. (2) Where a dealer issues or produces a false bill, voucher, declaration, certificate or other document with a view to support or make any claim that a transaction of sale or purchase effected by him or any other dealer, is not liable to tax or liable to be taxed at a reduced rate, or eligible for Tax invoices. Power of State Government to grant refund of tax. Burden of proof. [Act No.5 of 2005] 37 input tax credit is guilty of an offence under section 55 of the Act. CHAPTER - IV REGISTRATION