Section 14(1) in The Rajasthan Tax on Entry of Goods Into Local Areas Rules, 1999
(1)Every registered dealer and every person liable to get himself registered under the Act shall keep and maintain a true and correct account of his daily transaction of sales and purchases of goods.(2) Every such dealer or person shall keep the current books of accounts at the place or places of business entered in the Registration Certificate. Every purchase shall be brought to account then and there as soon as the purchase is effected.
