* Section 155. Burden of proof.-
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.
* Enforced w.e.f. 1st July, 2017.
* Section 155. Burden of proof.-
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.
* Enforced w.e.f. 1st July, 2017.