Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Entire Act] State of Sikkim - Section Section 7 in Sikkim Sales Tax Act, 1983 7. Burden of proof. - The burden of proving that the dealer is not liable to pay tax under this Act in respect of any sale effected by him, shall lie on him.
