Section 16. Burden of proof
In respect of any sale or purchase effected by a dealer, the burden of proving that he is liable to any tax under section 6, section 7 or that he is eligible to input tax credit under section 11 shall be on him.
In respect of any sale or purchase effected by a dealer, the burden of proving that he is liable to any tax under section 6, section 7 or that he is eligible to input tax credit under section 11 shall be on him.