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Section8
The Bihar Value Added Tax Act, 2005

Burden of proof

In force From 23 Jun 2005 Act 27 of 2005 As on 19 Oct 2026

Act 27 of 2005 Ministry Home Affairs Enacted 23 Jun 2005 In force 23 Jun 2005 Cited by 1 provision

Section 8 of the Bihar Value Added Tax Act, 2005 deals with burden of proof. The burden of proving that any sale or purchase effected by a dealer is not liable to tax under section 6 or section 7 or sub-section (2) of section 13, as the case may be, or that he is eligible for an input tax credit under sections 16 and 17 shall be on the dealer The Act came into force on 23 Jun 2005.

The burden of proving that any sale or purchase effected by a dealer is not liable to tax under section 6 or section 7 or sub-section (2) of section 13, as the case may be, or that he is eligible for an input tax credit under sections 16 and 17 shall be on the dealer

Section 8, The Bihar Value Added Tax Act, 2005 (Act 27 of 2005).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 6 Non-levy of tax in certain cases
  2. s. 7 Exemptions
  3. s. 13 Point or points in series of sales at which sales tax shall be levied
  4. s. 16 Input tax credit
  5. s. 17 Exports to be zero-rated

Referred to by 1

  1. s. 94 Repeal and savings

Questions about Section 8

What does Section 8 of the Bihar Value Added Tax Act deal with?

Section 8 of the Bihar Value Added Tax Act is headed "Burden of proof". The burden of proving that any sale or purchase effected by a dealer is not liable to tax under section 6 or section 7 or sub-section (2) of section 13, as the case may be, or that he is eligible for an input tax credit under sections 16 and 17 shall be on the dealer

How do I find court cases under Section 8 of the Bihar Value Added Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Value Added Tax Act 8, section 8 Bihar Value Added Tax Act, section 8 of the Bihar Value Added Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 8 of the Bihar Value Added Tax Act, and has it changed?

Its own text turns on section 6 (Non-levy of tax in certain cases), section 7 (Exemptions), section 13 (Point or points in series of sales at which sales tax shall be levied), section 16 (Input tax credit), and on 1 further provision, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 8 of the Bihar Value Added Tax Act come into force?

Section 8 of the Bihar Value Added Tax Act, cited as Bihar Value Added Tax Act 8, came into force on 23 Jun 2005, having been enacted on 23 Jun 2005. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 19 Oct 2026. This page is not a substitute for legal advice.