Section 18(3)(v) in The Rajasthan Value Added Tax Act, 2003
(v)where the purchasing dealer fails to prove the genuineness of the purchase transaction [XX] [Deleted the words 'by producing the selling dealer or otherwise' by Rajasthan Act 4 of 2006, Published in Rajasthan Government Gazette Extraordinary, Part IV-A, dated 31-3-2006, page 61(47) [1-4-2006].], on being asked to do so by an officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner.