(1) Every registered dealer shall kept a true and complete account in respect of all goods purchased or sold by him in the course of inter-State trade or produced, raised, manufactured or processed by him for such sale or partly for such sale and partly for any other purpose. The account of inter-State sales shall be maintained in a register in form VII.

(2) If the Joint Commissioner or Deputy Commissioner or Assistant Commissioner or Commercial Taxes Officer is of opinion that the accounts maintained or produced by any registered dealer are not sufficiently clear or intelligible, for a proper determination of the turnover of the dealer during any period, he may direct such dealer to produce or maintain such accounts in such form and manner as may be requested.

(3) Every dealer who makes any sale, which is not exempted from tax under the Act, shall, in respect of such sale, issue to the purchaser a bill or cash memorandum or Tax Invoice, which shall be serially numbered, and signed and dated by him or by his manager, agent or servant. The counterfoil or duplicate copy of such bill or cash memorandum or tax invoice shall be maintained by the selling dealer and produced before the Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent or Assistant Superintendent for the purpose of assessment of tax on the transaction and on demand, before any sales tax authority for the purposes of sub-rule (2) of rule 7 or for any other purpose under the Act or the rules framed thereunder. Such bills or cash memorandum shall specify the name, address and style of business, and also the registration number, if any, of the selling as well as the purchasing dealer, full particulars of the goods sold and the sale price thereof. If the bill or cash memorandum is in respect of the sale of goods taxable at different rates, it shall show the break-up of the sales prices of such goods.

(4) Every registered dealer who claims exemption in respect of sales made through Agents in other State shall maintain accounts showing -

(a) a correct and complete record of the name, address and other particulars of the agent to whom the goods were consigned;

(b) copy of the authorization sent to such agent for sale of his goods;

(c) particulars of each consignment of goods dispatched to such agent under intimation to the Joint Commissioner, Deputy Commissioner, Assistant Commissioner, Superintendent or Assistant Superintendent;

(d) written contract, if any, entered into between the dealer and his agent;

(e) copies of the bill/memoranda/challans/invoices issued by his agents to purchasers of the goods;

(f) accounts rendered by the agents to the dealer from time to time showing the gross amount of the bills/memoranda and deductions made on account of his charges of commission(s) and other incidentals;

(g) ledger-extracts of such agent relating to the dealer duly authenticated by the former;

(h) copy of the railway or lorry receipts or all other evidences pertaining to documents to title of goods dispatched to the agent in the other States.