Section 13 in The Himachal Pradesh Value Added Tax Act, 2005
13. Burden of proof.
- In respect of any sale or purchase effected by a dealer the burden of proving that he is not liable to pay tax under section 6 or section 8 or that he is eligible to input tax credit under section 11 shall be on him.Chapter-IV Registration, Returns, Assessment, Recovery and Refund of Tax.
