- [(1)] [Renumbered by Act No. Orissa 10 of 2005, dated 9.9.2005.] For the purpose of levy and assessment of tax under this Act, it shall be presumed that every registered dealer or person liable to get himself registered for the purposes of this Act whose place of business is within a local area is liable to pay the tax on the purchase price of all scheduled goods as are dealt with by him and the burden of proving that any transaction of such dealer or person in any of the scheduled goods is not liable to tax shall lie on such dealer or the person, as the case may be.(2)[ Where any registered dealer or person liable to get himself registered, for the purpose of this Act, claims that any book, document or account kept or found in his business premises or any place including a godown, warehouse, vehicle or vessel over which he has ultimate control, does not relate to his business, the burden of so proving shall be on such dealer of the person, as the case may be.] [Inserted by Act No. Orissa 10 of 2005, dated 9.9.2005.].
