Section 52(1) in The Bihar Value Added Tax Act, 2005
(1)Every registered dealer (other than a dealer permitted to pay tax under section 15), shall-(a)keep in such manner as may be prescribed a true and complete account in respect of all goods produced, raised, manufactured, processed, bought, sold or delivered or transferred to or by him;(b)maintain in such manner as may be prescribed correct and complete accounts of despatches and arrivals of goods as also of stock of goods manufactured or transferred.
