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1971 (6) TMI 53 - HC - VAT and Sales TaxExtract: .......e on the department, it was subsequently held, under an order of rectification, that the burden must lie on the assessee to establish his claim for deduction and not on the department to prove that the assessee is not entitled to the deduction claimed by him. We, therefore, dismiss the petition and discharge the rule with costs. Petition dismissed.
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