Section 5H(6) in Andhra Pradesh General Sales Tax Act, 1957
(6)Where, tax in respect of works contract is remitted under sub section (2), the tax payable by the dealer in respect of such works contract shall be reduced by the amount of tax already remitted under the said sub section:Provided that the burden of proving that the tax on such works contract has already been remitted and of establishing the exact quantum of tax so remitted shall be on the dealer claiming the reduction.
