Section 18(2) in Karnataka Tax on Luxuries Act, 1979
(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.]
