Act Number: 27

Act Name: The Bihar Value Added Tax Act, 2005

Year: 2005

Enactment Date: 2005-06-23

Long Title: 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.

Ministry: Ministry of Home Affairs

Department: Department of States

Section 8: Burden of proof.
    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
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