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| 87 Maintenance of accounts, registers, documents, tax invoices, invoices, bills, cash memos, vouchers, etc |
| 88 Maintenance of registers by dealers liable to pay tax on purchase of raw jute |
| 89 Maintenance of registers by transporter, carrier or transporting agent |
| 90 Period of preservation of accounts, books of account, registers by dealers |
| 91 Cases and manner of issuing a tax invoice and particulars to be stated in a tax invoice |
| 92 Particulars to be stated in invoice other than tax invoice, cash memo, or bill |
| 93 Imposition of penalty under section 65 for contravention of the provisions of the provisions of section 64 |
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