Books and Accounts. (Section 48)

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..... t tax, total input tax and net tax payable or the excess tax credit due for carry forward. (b) Purchase records, showing details of purchases on which tax has been paid, purchases made without payment of tax, purchases made from an exempted unit and purchases made from outsideDelhi in Form DVAT-30. Original tax invoices for purchases on which tax has been paid and invoices for purc .....

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..... ock records showing separately the particulars of goods stored in cold storage, warehouse, godown or any other place taken on hire (h) Order records and delivery challans wherever applicable. (i) Annual accounts including trading, profit and loss accounts and the balance sheet. (j) Bank records, including statements, cheque book counter foils and pay-in- .....

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..... of arrival, date of dispatch and the proposed destination of such goods. (4) Every person who carries goods for reward shall maintain or cause to be maintained a correct and complete account indicating the full particulars of the person whose goods are carried, the quantity, value, the place and date of delivery of such goods, vehicle number, and serial number and date of Goods Receipts .....

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