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CHAPTER-II, Incidence and Levy of Tax 6. Burden of proof Delhi Sales Tax, 1975

Delhi Sales Tax, 1975

CHAPTER-II, Incidence and Levy of Tax 6. Burden of proof

The burden of proving that in respect of any sale effected by a dealer he is not liable to pay tax under this Act shall lie on him.

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Delhi Sales Tax, 1975

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