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    <title>Burden of Proof.</title>
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    <description>Under Section 155 of the Orissa Goods and Services Tax Act, 2017, any person asserting eligibility for input tax credit bears the burden of proving that claim and must produce requisite records and documentary proof to substantiate entitlement under the Act.</description>
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      <description>Under Section 155 of the Orissa Goods and Services Tax Act, 2017, any person asserting eligibility for input tax credit bears the burden of proving that claim and must produce requisite records and documentary proof to substantiate entitlement under the Act.</description>
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