MVAT Act 16Chapter II · Incidence and Levy of TaxSection 16 · Burden of proofSaveText size — level 1 of 4- In respect of any sale or purchase effected by a dealer, the burden of proving that he is liable to any tax under section 6, section 7 or that he is eligible to input tax credit under section 11 shall be on him.CopyCopy citationPrintReport an errorYour private note on this sectionOnly you can see this note.Sign in to add a private note