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[Cites 0, Cited by 0] [Section 58(1)] [Section 58] [Entire Act]

State of Kerala - Subsection

Section 58(1)(vii) in Kerala Value Added Tax Rules, 2005

(vii)a dealer who is a whole saler-cum-retailer, shall maintain a day-to-day stock register as specified under clause (vi) only in respect of the wholesale transactions which shall show clearly the quantitative details of goods taken from the wholesale section to the retail section each day. In respect of the retail section the dealer shall maintain a closing stock inventory for the year.;