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[Cites 0, Cited by 0] [Section 45(3)] [Section 45] [Entire Act]

State of Gujarat - Subsection

Section 45(3)(a) in Gujarat Value Added Tax Rules, 2006

(a)Every dealer who is liable to pay tax under the Act, shall, except the dealer who has been granted permission to pay lump sum tax under section 14, maintain monthly stock accounts in respect of each commodity dealt with by him, and such stock account shall contain particulars of purchases or receipts, sales, deliveries and balance of stock. Every dealer who is required to maintain stock account shall maintain subsidiary accounts for each place of his business, godown and warehouse.