Section 40(1) in Assam General Sales Tax Act, 1993
(1)Every dealer shall keep a true and complete account in respect of all goods produced, raised, manufactured, processed, bought, sold of delivered or transferred by him and if the Assessing Authority considers that such account is not sufficiently clear and intelligible to enable him to make a proper check of the return or a proper determination of taxable turnover during any period the said authority may, without prejudice to his powers of assessment under this Act, direct the dealer or such person to produce and maintain accounts in such manner as may be required.
