6 Accounts, etc., to be preserved for eight years

6. Accounts, etc., to be preserved for ¹[eight] years.

Every registered dealer shall preserve all books of accounts, registers and other documents including bills, cash memoranda, invoices, vouchers and other documents relating to the stocks, purchases, despatches and deliveries of goods for a period of ¹[eight years] after the expiry of the year to which they relate.

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                1. These words were substituted for the words “three years” by the C.S.T.(Bombay)(Amendment)Rules, 2000, dated 10.11.2000.