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30.
Records to be maintained by TOT dealer.
1) Every dealer registered under sub-sections (7)
or (8) of Section 17 shall keep and maintain a true and correct account in
any of the languages specified in the Eighth Schedule to the Constitution or in
the English language.
2) TOT dealer shall maintain in particular, the
following records, namely;-
a) the value of the goods produced, manufactured,
bought and sold by him;
b) the names and addresses of the dealers from
whom goods were purchased, supported by bill or delivery note issued by the
seller and duly signed and dated;
c) the daybook, ledgers and cash-book, bill books
and account books which shall be serially numbered for each year and
d) the sale bills, invoices, delivery notes,
credit notes or debit notes and way bills which shall bear a printed serial
number and be written in duplicate, triplicate or quadruplicate, as the case may
be of which the dealer shall retain one copy thereof.
3) Any dealer who keeps and maintains his accounts
under sub-rules (1) and (2), in any language other than English, shall adopt
international numerals in the maintenance of such accounts.
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