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CHAPTER XXI - MISCELLANEOUS
Section 143 - Job work procedure...
Section 144 - Presumption as to do...
Section 145 - Admissibility of mic...
Section 146 - Common Portal...
Section 147 - Deemed exports...
Section 148 - Special procedure fo...
Section 149 - Goods and services t...
Section 150 - Obligation to furnis...
Section 151 - Power to call for in...
Section 152 - Bar on disclosure of...
Section 153 - Taking assistance fr...
Section 154 - Power to take sample...
Section 155 - Burden of proof...
Section 156 - Persons deemed to be... Section 157 - Protection of action... Section 158 - Disclosure of inform... Section 159 - Publication of infor... Section 160 - Assessment proceedin... Section 161 - Rectification of err... Section 162 - Bar on jurisdiction ... Section 163 - Levy of fee... Section 164 - Power of Government ... Section 165 - Power to make regula... Section 166 - Laying of rules, reg... Section 167 - Delegation of powers... Section 168 - Power to issue instr... Section 168A - Power of Government... Section 169 - Service of notice in... Section 170 - Rounding off of tax,... Section 171 - Anti profiteering me... Section 172 - Removal of difficult... Section 173 - Amendment of Act 32 ... Section 174 - Repeal and saving... Section 158A - Consent based shari...Section 155 - Burden of proof
155. Burden of proof.[1]
Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person. |
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