Section 6

Burden of proof.

The Delhi Sales Tax Act, 1975

  • Act 43 of 1975
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.

All sections
    The burden of proving that in respect of any sale effected by a dealer he is not liable to pay tax under this Act, shall lie on him.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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