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 0] [Entire Act] State of Manipur - Section Section 20 in Manipur Value Added Tax Act, 2004 20. Burden of proof. - In respect of any sale or purchase effected by a dealer the burden of proving that he is liable to pay tax under section 9, section 10, section 11 or that he is eligible to input tax credit under section 17 shall be on him.
