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[Cites 0, Cited by 0] [Section 68(3)] [Section 68] [Entire Act]

State of Maharashtra - Subsection

Section 68(3)(b) in The Maharashtra Value Added Tax Act, 2002

(b)Where the goods carried by a vehicle, after their entry into the State or after commencement of movement, as the case may be, are claimed to be transported outside the State by any other vehicle or by any other means, the onus of proving that the goods actually moved out of the State shall be on the driver, person-in-charge or owner of the vehicle who originally brought the goods into the State.