Section 49(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Every-(a)dealer;(b)person on whom a notice has been served to furnish returns under section 29;(c)transporter; and(d)operator of a warehouse; shall prepare and retain sufficient records to allow the Commissioner to readily ascertain the amount of tax due under this Act, and to explain all transactions, events and other acts engaged in by the person that are relevant for any purpose of this Act.
