Section 83
Where any dispute arises in any prosecution as to whether—
ActIn forceProvision 97 of 131
Section 83
(a)
any sales tax has been paid;
(b)
any goods seized have been lawfully imported or exported;
(c)
any goods are not taxable goods; or
(d)
the accused is entitled to an exemption from sales tax, the burden of proof of such dispute shall lie on the accused in the prosecution.