Evidence in support of claim of sales by India Tourism Development Corporation
from its shop at Netaji Subhash International Airport, Kolkata, to a foreign tourist.

33. When the India Tourism Development Corporation intends to claim deduction of his sales, as referred to in rule 28, under clause (d) of sub-section (1) of section 16 from his turnover of sales shall, on demand by the appropriate auditing authority or by the appropriate assessing authority, furnish at the time of audit under section 43, or at the time of assessment under section 46 or section 48 as the case may be, copy of relevant tax invoice in respect of such sales stating therein the name of foreign tourist, his passport number with the name of the country issuing such passport and the particulars of payment duly countersigned by the foreign tourist and adduce proof to establish that no tax credit has been taken for purchases of goods so sold.