New South Wales Consolidated Acts New South Wales Consolidated ActsWhere in a defence to a prosecution under this Act it is pleaded that the price at which any goods were sold was justified by the cost at which such goods or the raw materials used in the manufacture of such goods were purchased, evidence as to the cost of such goods or raw materials, as the case may be, shall be supported by genuine invoices showing full particulars of the cost, including the date of purchase, and the name and place of business of the supplier and the onus of proof of the genuineness of such invoices shall be on the defendant.