(1)The Commissioner or any tax officer as directed by him shall undertake tax audit of the records, stock in trade and the related documents of the dealer, who are selected by the Commissioner in the manner as may be prescribed for the purpose.(2)The tax audit shall be generally taken up in the office, business premises, or warehouse of the dealer.(3)For the purpose of tax audit and the sub-section (1) the Commissioner or any other tax officer directed by him shall examine the correctness of returns held and admissibility of various claims including input tax credit.
