Section 11 in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
11. Burden of proof.
(1)The burden of proving-(a)that [a dealer or a person notified under sub-section (2) of Section 3 has not effected the entry of any goods specified in Schedule II] [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).] into a local area for consumption, use or sale therein;(b)[ that a dealer has not effected the entry of any goods specified in Schedule III or a person notified under sub-section (2) of Section 3 has not effected the entry of any goods specified in Schedule III and notified under sub-section (2) of Section 3 into a local area for consumption or use therein; [Inserted by Act No. 36 of 1997 (w.e.f. 1-10-1997).](c)that a dealer is entitled to deduction in respect of purchase value of local goods for the purpose of the computation of taxable purchase value;](d)that goods purchased by a dealer in a local area from a person or a dealer who is not a registered dealer had not entered into that local area before they were purchased by him;(e)that a dealer is entitled to any other deductions in computing the taxable quantum;(f)[ that a person has not effected the entry of the motor vehicle into a local area for consumption, use or sale therein] [Inserted by Act No. 7 of 1999 (w.e.f. 1-5-1999).];[shall be on the dealer, or such person, as the case may be.] [Substituted by Act No. 24 of 1982 (w.e.f. 6-5-1982).](2)[ For purposes of claiming deduction in respect of the purchase value of local goods [which have been consumed, used or sold in the same local area] [Substituted by Act No. 22 of 1977 (w.e.f. 1-5-1977).] in relation to which such goods are local goods the dealer shall produce a bill, invoice or cash memo in the manner specified in Section 7 obtained from the registered dealer from whom he has purchased the local goods in that local area as provided in sub-sections (1) and (2) of Section 7.]
