DEMO|

The Assam Value Added Tax Act, 2003.
CHAPTER - V : RETURNS, ASSESSMENT, RECOVERY AND REFUND OF TAX

31A. Presumption that the incidence of the tax has been passed on to the buyer.

Every dealer who has paid the tax on sale of any taxable goods under this Act, shall, unless the contrary is proved by him, deemed to have passed on the full incidence of such tax to the buyer of such goods.