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 1] [Section 12] [Entire Act] State of Kerala - Subsection Section 12(1) in The Kerala General Sales Tax Act, 1963 (1)The burden of proving that any transaction of dealer is not liable to tax under this Act shall lie on such dealer.
