Section 12 in The Kerala General Sales Tax Act, 1963
12. Burden of proof.
(1)The burden of proving that any transaction of dealer is not liable to tax under this Act shall lie on such dealer.(2)The burden of proving that the dealer has not received fair market price on any traction shall lie on such dealer.(3)The burden of proving the genuineness of the transport of goods using the documents prescribed in Section 29 shall lie on such dealer.
