Where any dealer claims -

(a) that any receipt or dispatch of goods by him is, otherwise than by way of purchase or sale of such goods by him;

(b) that any purchase or sale of goods by him is not liable to tax, by reason of such purchase or sale being outside the State or in the course of inter-State trade and commerce or in the course of the import of the goods into, or the export of the goods out of, the territory of India;

(c) that any purchase or sale of goods effected by him, is exempt from tax or leviable to tax at a particular rate;

(d) that any purchase or sale of goods effected by him is not taxable because of return of such goods;

(e) that he is entitled to any deduction from gross turnover or any deduction of Input Tax, from the tax calculated on the sale of goods;

(f) that any Purchase, Sale, Import or Export of goods made by him is not the part of his gross turnover.

(g) that any particular sum has been paid by him as Tax, Interest or Penalty under this Act;

(h) that any goods, books of account and document discovered at his business premises, or at any other place or in any goods carrier or other vehicle, over which he has control at the time of such discovery, do not relate to his business; or

(i) that he is eligible to Input Tax Credit under sub-Section (4) of Section 18 of the Act;

(j) that he is not eligible to pay Purchase Tax under Section 10 of the Act;

(k) that any relief under this Act or the rules made thereunder is admissible to him.

The burden of so proving shall be on him.