Section 48(1) in Tripura Value Added Tax Act, 2004
(1)Every registered dealer or a dealer to whom a notice has been served to furnish return under sub-section (2) of section 24 shall maintain a true and up-to-date account of the value of goods purchased or manufactured and sold by him or goods held by him in stock, and, in addition to the books of account that a dealer maintains and keeps for the purpose referred to in this sub-section, he shall maintain and keeps such registers and accounts in such form in the manner prescribed.
