Section 70(1) in The Gujarat Value Added Tax Act, 2003
(1)Notwithstanding anything to the contrary contained in any law for the time being in force every owner or lessees of a cold storage, warehouse, godown or any such place, who stores therein taxable goods for hire or reward shall maintain or cause to be maintained a correct and complete account indicating the full particulars of the person whose goods are stored in such places and the quantity, value and date of delivery of such goods.
