Section 20 in The Central Sales Tax (Orissa) Rules, 1957
20. Keeping of accounts.
- Every dealer liable to pay tax under the Act shall keep a true account of the value of goods bought and sold by him in the course of inter-State trade or commerce and if the Commissioner considers that such account is not sufficiently clear and intelligible to enable him to make a proper check of the returns referred to in Chapter IV, the may require such dealer by notice in writing to keep such accounts (including records of sales, as he may, by an order in writing, direct) :Provided that every dealer liable to pay tax under the Act shall keep a true account of the sales made by him in the course of inter-State trade or commerce in Form XIII.
