Section 54(1) in Manipur Value Added Tax Act, 2004
(1)Every registered dealer or a dealer to whom a notice has been served to furnish return under sub-section (2) of section 28 shall maintain a true and up to date account of the value of goods purchased or manufactured and sold by him or goods held by him in stock, and, in addition to the books of account that a dealer maintains and keeps for the purpose referred to in this sub-section, he shall maintain and keep such registers and accounts in such form in the manner prescribed.
