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The Delhi Sales Tax Act

# 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.

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INCIDENCE AND LEVY OF TAX
  • 3
     Incidence of tax
  • 4
     Rate of tax
  • 5
     Power of Administrator to prescribe points at which goods may be taxed
  • 7
     Tax-free goods
  • 8
     Certain sales and purchases not liable to tax
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