Section 29(1) in The Himachal Pradesh Value Added Tax Act, 2005
(1)Every registered dealer or a dealer on whom a notice has been served to furnish returns under sub-section (3) of section 16 shall maintain a true and upto date account of the value of goods purchased, manufactured and sold by him, or goods held by him in stock and in addition to the books of accounts that a dealer maintains and keeps for the purpose referred to in this sub-section, he shall maintain and keep such registers and accounts in such form as may be prescribed.
