UTTARANCHAL VAT DRAFTS

In any assessment proceeding, when any fact is specially within the knowledge of the assessee, the burden of proving that fact shall lie upon him, and in particular, the burden of proving the existence of circumstances bringing the case within any of the exceptions, exemptions or relief under any provisions of this Act, or that he is eligible for input tax credit under Section 6, shall lie upon him and the assessing authority shall presume the absence of such circumstances.

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