187 Maintenance of accounts, vouchers, documents, etc. by the dealer for the purpose of deferment of payment of tax or remission of tax

(2) Subject to the provisions of section 63 and the rules made thereunder, any registered dealer who claims deferment of payment of tax under clause (a) of sub-section (1) of section 118 or remission of tax under clause (c) of sub-section (1) of section 118 shall, in addition to the vouchers or documents referred to in sub-rule (1), maintain-

(a) separate accounts in respect of sales of goods manufactured in his newly set up industrial unit or in the expanded portion of his existing industrial unit,

(b) separate specially numbered tax invoices, delivery notes or challans in respect of sales of goods manufactured in his newly set up industrial unit or in the expanded portion of his existing industrial unit,

(c) tax invoices or purchase bills or cash memos in respect of purchases of goods including plant and machinery for use directly in the manufacture of goods in his newly set up industrial unit or in the expanded portion of his existing industrial unit;

(d) separate registers, for stock of goods purchased for use directly in the manufacture of goods and for stock of goods manufactured in his newly set up industrial unit or in the expanded portion of his existing industrial unit.

(3) The Deputy Commissioner or the Assistant Commissioner, as the case may be, may require a registered dealer who claims deferment of payment of tax or remission of tax under section 118 to produce accounts, vouchers, tax invoices, bills, cash memos, registers and documents referred to in sub-rule (1) or sub-rule (2) and to explain to him such accounts, vouchers, tax invoices, bills, cash memos, registers and documents in connection with disposal of his application for a certificate of eligibility or renewal thereof or for ascertaining whether the restrictions and conditions provided in section 116 and the rules made thereunder in respect of a newly set up industrial unit or an expanded portion of an existing industrial unit are satisfied.