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    <title>Burden of Proof.</title>
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    <description>Where a person asserts entitlement to input tax credit under the Jammu and Kashmir Goods and Services Tax Act, the burden of proving that entitlement rests on the person making the claim, requiring them to establish eligibility and provide requisite documentary support for the credit.</description>
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      <description>Where a person asserts entitlement to input tax credit under the Jammu and Kashmir Goods and Services Tax Act, the burden of proving that entitlement rests on the person making the claim, requiring them to establish eligibility and provide requisite documentary support for the credit.</description>
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