Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 17] [Section 17] [Entire Act] State of Tamilnadu - Subsection Section 17(2) in Tamil Nadu Value Added Tax Act, 2006 (2)For the purpose of claim of input tax credit, the burden of proving such claim shall lie on such dealer.