Section 15(8) in Gujarat Value Added Tax Rules, 2006
(8)The refund under this rule shall not be admissible unless the dealer furnishes the copies of tax invoices of the purchases for which tax credit and refund thereof is claimed:Provided that the assessing authority granting the refund is satisfied that the selling dealer has shown such transactions in his return and accounted for in his books of accounts as taxable sales for which tax credit and refund under this rule is claimed.
