Section 6(e) in The Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
(e)all records, documents, account books, information and any other material produced before or used by the Assessing Authority for the purpose of an assessment of tax on a dealer under the [Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)] [Substituted by C.G. Act No. 18 of 2006 (w.e.f. 1-4-2006).] may, as far as may be and to the extent relevant for the purpose of this Act, form the basis for levy of entry tax on that dealer under this Act:
