Section 43(2) in Tripura Value Added Tax Rules, 2005
(2)Failure to keep the cash memo or the bill or [tax invoices or purchase vouchers] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] as a proof of purchase from a dealer within the State shall give rise to the presumption that such goods have been brought or carried for evasion of tax in contravention of the provisions of the Act and Rules.
