Section 37(3) in The Rajasthan Value Added Tax Rules, 2006
(3)Where the agent claims that he is not liable to pay tax under the Act in respect of goods despatched to him by his principal for sale, the burden of proving that tax in respect of such goods has been paid by the principal shall be on agent and for this purpose he shall produce before the assessing authority a Dispatch Note issued by the principal in Form VAT-35 along with Certificate of the sale proceed in Form VAT-36 issued by him and proof of deposit of tax in respect of.such sale in Form VAT-36A issued by the principal.
