Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 13(4)] [Section 13] [Entire Act] Union of India - Subsection Section 13(4)(b) in The Central Sales Tax Act, 1956 (b)the form and manner in which accounts relating to sales in the course of inter-State trade or commerce shall be kept by registered dealers;