Section 8
Burden of proof.
The Bihar Value Added Tax Act, 2005
About this Act
An Act to consolidate and amend the law relating to levy of tax on sales or purchases of goods in the State of Bihar and to provide for matters connected therewith or incidental thereto.
The burden of proving that any sale or purchase effected by a dealer is not liable
to tax under section 6 or section 7 or sub-section (2) of section 13, as the case may be, or that he is eligible
for an input tax credit under sections 16 and 17 shall be on the dealer