Section 6:
Burden of proof.
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.
43/1975 - The Delhi Sales Tax Act, 1975 ▶
Act Number: 43
Act Name: The Delhi Sales Tax Act, 1975
Year: 1975
Enactment Date: 1975-08-07
Long Title: An Act to consolidate and amend the law relating to the levy of tax on sale of goods in the Union territory of Delhi.
Ministry: Ministry of Finance
Department: Department of Revenue