Section 35(3) in The Fertilizer (Control) Order, 1985
(3)[ Where a State Government, a manufacturer and a pool handling agency holds valid certificates of registration for sale of fertilisers in wholesale or retail or both and also for sale for industrial use, he shall maintain separate books of accounts for these two, or three types of sales made by him.] [Added by S.O. 795(E), dated 22nd November, 1991.]
