Delhi Sales Tax Act, 1975 · Chapter II: Incidence and Levy of Tax
Section 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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 6
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