Production of tax invoice or order issued under sub-section (4) of section 64 by the Commissioner before the assessing authority or any other authority under the Act.
25.
The tax invoice against which tax credit is claimed or the order issued under subsection (4) of section 64 by the Commissioner for exemption from production thereof, as the case may be, shall be furnished by a dealer before the appropriate auditing authority at the time of auditing under section 43, or the appropriate assessing authority at the time of verification under section 42 or hearing for assessment under section 46 by such authority, or before any other authority for any purposes of the Act, as the case may be.