Section 20(3) in Haryana Value Added Tax Rules, 2003
(3)A VAT dealer making purchase of taxable goods from another VAT dealer in the State on payment of tax shall, in support of his claim of input tax in respect of such goods, produce before a taxing authority when so required by it, along with a tax invoice, a certificate in Form VAT-C4 furnished to him by the selling VAT dealer.
