Section 40(3) in Assam General Sales Tax Act, 1993
(3)Every dealer or person required to maintain accounts by sub-section (1) shall:-(a)Maintain correct and complete accounts of dispatches and arrivals of goods and also of stock and goods manufactured or transferred in a register in such form as may be laid down by the Commissioner by a notification; and(b)Display at a conspicuous place at his place of business a list of all accounts books maintained by him and also description and location of all godowns, warehouses and manufacturing premises where the goods are stored, kept or manufactured.
