Section 53(4) in Haryana Value Added Tax Rules, 2003
(4)Every commission agent, broker, del-credere agent, auctioneer or any other mercantile agent doing business as a dealer, shall maintain accounts showing:-(a)particulars of authorisations received by him to purchase or sell goods on behalf of each principal separately;(b)particulars of goods purchased or of goods received for sale on behalf of each principal each day; and(c)details of purchases or sales affected on behalf of each principal each day.
