Section 3(2) in The Central Sales Tax (Punjab) Rules, 1957
(2)The accounts referred to in sub-rule (1) shall indicate the following particulars, namely:-(a)The description of goods.(b)The quantity or weight of the goods.(c)The value of the goods.(d)Name and complete address of the consignee.(e)Name of the railway, steamer, or ferry station, road transport, company's office or post office from which goods were despatched.(f)Number and date of the receipt issued by the railway, steamer or ferry station, post office or road transport company.
