Section 12(4) in Haryana Local Area Development Tax Rules, 2001
(4)Every such importer or person shall maintain day to day account in respect of each goods and each such variety of goods which is taxable at different rates. The stock account shall contain particulars of purchase or receipt, use or consumption, sale or dispatch and balance stock of goods. The stock-account-book shall be page-numbered and indexed, and shall, if so required by a notice issued in this behalf, be produced before the assessing authority for authentication.
