18. [ Burden of proof. [Substituted by Act 7 of 1997 w.e.f. 1.4.1997]
(1)For the purpose of assessment of tax on luxuries under this Act, the burden of proving that any turnover of stock of luxuries is not liable to tax under this Act shall lie on the stockist.(2)Notwithstanding anything contained in this Act or in any other law, if in respect of any turnover of stock of luxuries claimed to be not liable to tax under this Act, the burden of proof under sub-section (1) is not discharged, the stockist failing to discharge the burden of proof shall be deemed to be the stockist liable to tax under this Act in respect of such turnover of stock of luxuries.]
