Section 67(2) in The Gujarat Value Added Tax Act, 2003
(2)All accounts, registers and documents relating to the stock of goods of or to sales, purchases and deliveries of goods by, any dealer and all goods kept in any place of business of any dealer, shall at all reasonable time be open to inspection by the Commissioner and the Commissioner may take or cause to be taken such copies or extracts therefrom or may place or cause to be placed marks of identification thereon as appear to him necessary for the purposes of this Act.
