Section 43(1) in Assam General Sales Tax Act, 1993
(1)Notwithstanding anything to the contrary contained in any law for the time being in force, every owner of a warehouse, godown or any other such place, who stores goods for hire or reward shall maintain or cause to be maintained a correct and complete account indicating the full particulars of the person whose goods are stored and the quantity, value, date of receipt and date of delivery of such goods.
