Section 54(5) in Haryana Value Added Tax Rules, 2003
(5)Every dealer shall maintain a 'Petty Sale Book' for keeping record of un-invoiced petty sales made by him because he is not required to invoice such sales under sub-section (2) of section 28. In Petty Sale Book shall be recorded each un-invoiced petty sale or aggregate of group of sales made near about the same time rate of tax wise without necessarily making mention of the customer's name and description, quantity and per unit price of the goods sold. The total of each day shall be struck separately and posted in Day Book.
