Section 26(1) in The M.P. Vanijyik Kar Niyam, 1995
(1)A dealer who desires to claim deduction from this turnover under the provisions of sub-clause (i), (ii) or (vi) of clause (w) of Section 2, shall produce at the time of assessment the cash memoranda or bills or purchase vouchers or the declarations or certificates required to be furnished under these rules or notifications under the Act or other relevant documents in support of such claim.
