Section 6(5)(iv) in Tripura Value Added Tax Rules, 2005
(iv)Where the Commissioner is satisfied that the dealer is not in a position to furnish all or any of the tax [invoices or purchase vouchers] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] on account of loss of such evidences due to fire or any natural calamity or theft beyond the control of such dealer the Commissioner may, by an order in writing exempts Such dealer from furnishing such tax [invoice or purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] subject to conditions, if any, as he may specify in the said order.