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[Cites 0, Cited by 0] [Section 21(8)] [Section 21] [Entire Act]

State of Tripura - Subsection

Section 21(8)(a) in Tripura Value Added Tax Rules, 2005

(a)The accounts, books of accounts, registers, documents of the dealer including computerized or electronic accounts maintained on any computer or electronic media, counter foils of all statutory forms obtained and used by the dealer, documents, invoices, cash memos in respect of purchases, sales, delivery of goods by a dealer, or vouchers in respect of any year or part thereof shall be preserved by him:
(i)for a period of not less then five years after the expiry of the year to which they relate, or
(ii)till such period as these may be required for final disposal of any appeal, review, revision or reference under the Act or for final disposal of any case pending before any Court or Tribunal in respect of such year or part thereof, which ever is later.