{"act":{"id":"arunachal-pradesh-goods-services-tax-act-2017-as","short_title":"The Arunachal Pradesh Goods and Services Tax Act, 2017","long_title":"An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Arunachal Pradesh and the matters connected therewith or incidental thereto","act_number":"6","act_year":2019,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Arunachal Pradesh","unit":"section","section_count":177,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.pdf","url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017-as/"},"unit":"section","section":{"number":"155","heading":"Burden of Proof","text":"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.","html":"<p>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.</p>","words":26,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017-as/section/155/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (starts at 3), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/d1b487fc-d81f-4024-b65b-0ac0b083a20c/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}