Section 107(5) in Orissa Value Added Tax Act, 2004
(5)For the purpose of sub-section (4), the dealer shall, in support of his claim, produce before the Commissioner, if so deemed necessary, the sale vouchers in original under the repealed Act or the Central Sales Tax Act, 1956 against the purchases or the relevant document showing despatch of goods from outside the State otherwise than by way of sales to that dealer.
