Section 7(1) in The Haryana Local Area Development Tax Act, 2000
(1)For the purpose of assessment of tax under this Act, the burden of proving that the turnover disclosed in any return filed under Section 6, or stock of any goods held by any person are not leviable to tax under this Act or exempt from tax or leviable to tax at a rate lower than the rate notified under sub-section (1) of Section 3, shall be on such person.
