Section 33(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)The papers relevant to the making of an assessment in respect of any particular dealer shall form an assessment case record, and shall be arranged in two separate classes of files 'A' and 'B' which shall be kept together. The A' class of file shall contain important papers such as order sheets, returns, challans, notices, assessment orders, documents, copies of decisions of appeal or revision. The 'B' class of file shall contain the declarations and all other papers like rough calculations, enquiries from other districts.
