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    <title>Burden of Proof.</title>
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    <description>Section 155 provides that when a person claims eligibility for input tax credit under the Act, the burden of proving that claim lies on that person, requiring the claimant to substantiate entitlement with appropriate evidence under the GST framework.</description>
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      <description>Section 155 provides that when a person claims eligibility for input tax credit under the Act, the burden of proving that claim lies on that person, requiring the claimant to substantiate entitlement with appropriate evidence under the GST framework.</description>
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