66: Burden of Proof:

(1) In any assessment proceeding, when any fact is specially within the knowledge of the assessee, the burden of proving that fact shall lie upon him, and in particular, the burden of proving the existence of circumstances bringing the case within any of the exceptions, exemptions or relief under any provisions of this Act, or that he is eligible for input tax credit under section 6, shall lie upon him and the assessing authority shall presume the absence of such circumstances.

(2) Where any dealer claims that he is not liable to pay tax in respect of any transaction of sales or purchases, the burden of proving the existence of facts and circumstances on the basis of which he claims such exemptions form liability shall lie upon him.