Section 33 in Chhattisgarh Value Added Tax Rules, 2006
33. Assessment case record.
(1)The papers relevant to the making of an assessment in respect of any particular dealer shall form an assessment case record, and shall be arranged in two separate classes of files 'A' and 'B' which shall be kept together. The A' class of file shall contain important papers such as order sheets, returns, challans, notices, assessment orders, documents, copies of decisions of appeal or revision. The 'B' class of file shall contain the declarations and all other papers like rough calculations, enquiries from other districts.(2)The A' and 'B' class of files shall be preserved for 6 years, from the date of the final disposal of the case.
