Section 11(2) in The Tamil Nadu (Added Territory) Extension of Laws Act, 1961
(2)The burden of proving that tax under the [Tamil Nadu] [Substituted for the expression 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Sales of Motor Spirit Taxation Act, 1939 [Tamil Nadu] [This Act has already been repealed.] Act VI of 1939], has already been paid in respect of any stock of motor spirit held by a retail dealer on the date of the commencement of this Act shall be on such retail dealer.
