Section 5(5) in The Kerala Tax on Luxuries Rules, 1976
(5)Every stockist shall keep and maintain the following registers, namely:-(i)books of accounts disclosing true and complete accounts of his daily transactions in Malayalam or English showing the commodity produced, manufactured, bought, sold, despatched or supplied by him and the value thereof separately together with the vouchers and bills;(ii)a daily cash book;(iii)a journal, where the accounts are maintained, according to mercantile system of accounting;(iv)a ledger; and(v)a stock register.
