Section 49

If in any prosecution in respect of any goods seized for non-payment of State sales tax or for any cause of forfeiture or for the recovery of any penalty of penalties under this

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Enactment, any dispute arises whether State sales tax has been paid in respect of such goods or whether anything is exempt from State sales tax, then and in every such case the burden of proof thereof shall lie on the defendant in such prosecution.

Conviction under other law.