Section 14 in The M.P. Vanijyik Kar Adhiniyam, 1994
14. Burden of proof.
- The burden of proving that any sale or purchase effected by a dealer is not liable to tax under [Section 9 or Section 9-A] [Substituted by MP Commercial Tax (Second Amendment) Act, 1996 for the words 'Section 9', w.e.f. 1-4-1995.] or Section 10 or Section 21 as the case may be, shall be on the dealer.
