(1)Where any dealer claims that-(a)The receipt or despatch of any goods made by him is otherwise than by way of purchase or sale of such goods by him;(b)Any sum of money received or paid by him in the course of business is otherwise than by way of sale of purchase of goods by him;(c)Any purchase or sale of goods made by him is not liable to tax by reason of such purchase or sale being outside the State or in the course of inter-State trade or commerce or in the course of the import of the goods into or the export of the goods out of the territory of India;(d)Any purchase or sale of goods made by him is exempt from tax or leviable to tax at a particular rate;(e)Any purchase or sale of goods make by him is not taxable because of return of goods;(f)Any purchase, sale, import or export of goods made by him is not part of his gross turnover;(g)Any part of the gross turnover declared by him in the returns filed is not table;(h)Any tax paid under this Act relates to the goods purchased by him, for which, it is part of the input tax in respect of the purchase of such goods by him;(i)Input tax in respect of any purchase of goods made by him is part of the input tax credit admissible to him;(j)Any amount has been paid by him as tax, interest or penalty under this Act; or(k)Any book, document or account kept or found in his business premises or any place including a godown, warehouse, vehicle or vessel over which he has ultimate control does not relate to his business,the burden of so proving shall be on him and, for the purchase of proving one or all or any of the claims, he shall produce or furnish such documents containing such particulars, within such time, before such authority and in such manner, as may be prescribed and such authority may, for sufficient reasons, require him to produce such further evidence as it may deem necessary, and where no document has been prescribed, such authority may require such evidence to be produced before it as it may deem necessary.
