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[Cites 0, Cited by 0] [Section 22(9)] [Section 22] [Entire Act]

State of West Bengal - Subsection

Section 22(9)(h) in West Bengal Value Added Tax Act, 2003

(h)making zero-rated sales other than those referred to in clause (g) above: Provided further that the burden of proof that such goods are meant for the purposes mentioned in clause (a) to clause (h) , shall lie on such dealer.