Section 84(8) in Meghalaya Value Added Tax Act, 2003
(8)All books of account and documents referred to in sub-section (1) and all declarations and other relevant documents shall be preserved by the dealer for a period of not less than eight years from the end of the year to which they relate.Provided that where an assessment, reassessment appeal, revision for any period is pending at the end of the foresaid period of eight years such books of account, documents and declarations shall be preserved till such pending proceedings are finally disposed of
