Section 33(1) in Bihar Value Added Tax Rules, 2005
(1)Every dealer required by sub-section (1) of section 52 to maintain accounts shall keep accounts of stock, purchases, sales, receipts and dispatches in such a manner so as to give information-(a)in respect of sales or purchases within the State of Bihar of different classes of goods liable to tax at different rates of tax;(b)in respect of sales or purchases in the course of inter-state trade or commerce;(c)in respect of sales or purchases in the course of import into or export out of the territory of India;(d)in respect of goods received or dispatched by him other than by way of sale either from or to within the State or from or to outside the State.
