Miscellaneous_Provisions
Section 144 : Drawal of samples – Miscellaneous Provisions
June 10, 2017
Refunds
Section 51 : Consumer Welfare Fund – Refunds
June 10, 2017
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Section 145 : Burden of Proof – Miscellaneous Provisions

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145. Burden of Proof

If any person claims that he is eligible for input tax credit the burden of proving such claim or claims shall lie on him.

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