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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 Manipur Goods and Services Tax Act, the operative rule places the burden of proving that entitlement on that person, requiring claimants to produce necessary proof to substantiate their credit claims under the Act.</description>
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      <description>Where a person asserts entitlement to input tax credit under the Manipur Goods and Services Tax Act, the operative rule places the burden of proving that entitlement on that person, requiring claimants to produce necessary proof to substantiate their credit claims under the Act.</description>
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