Section 3 in The Central Sales Tax (Punjab) Rules, 1957
3.
(1)Every dealer who is liable to pay tax under the Act shall maintain true accounts of his sales made in the course of inter-State trade or commerce.(2)The accounts referred to in sub-rule (1) shall indicate the following particulars, namely:-(a)The description of goods.(b)The quantity or weight of the goods.(c)The value of the goods.(d)Name and complete address of the consignee.(e)Name of the railway, steamer, or ferry station, road transport, company's office or post office from which goods were despatched.(f)Number and date of the receipt issued by the railway, steamer or ferry station, post office or road transport company.(3)Omitted by the Notification No. 2730-E.&T. 58/1441, dated 23rd May, 1958.
