Section 5B(3)(a) in Andhra Pradesh General Sales Tax Act, 1957

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State of Andhra Pradesh - Subsection

Section 5B(3)(a) in Andhra Pradesh General Sales Tax Act, 1957

(a)Every dealer who, during the course of the year purchases goods by furnishing a declaration under the proviso to sub section (1) shall maintain, -

(i)an account of the receipt and issue of such declaration forms in the prescribed manner;

(ii)a separate stock account for each of the goods purchased by him showing such particulars as may be prescribed.