Maintenance of accounts (partial)

(10) Where a registered dealer or a dealer liable to pay tax, consigns any taxable goods whether as a result of sale or otherwise: (a) Such dealer shall issue a sale invoice or a challan containing an individual serialized number and date of issue in case of consignment of goods otherwise than way of sale which shall contain the name, address and registration certificate no. (which effective date) of the consignor and consignee and the description, quantity, volume of goods and amount of tax charged in case of sale and also estimated value of goods in case of consignment and value of goods in case of sale. (b) Such dealer shall issue a sale invoice or as the case may be the challan in original to the purchaser or the consignee person and the first copy of the invoice in case of sale and the original copy of the challan in case of consignment shall accompany the goods during the journey of goods and the second copy of the invoice in case of sale and the duplicate of the challan in case of consignment shall be preserved by the dealer as part of his accounts. (c) Person transporting the goods for delivery to consignment shall record the registration number of the vehicles on the sale invoice or the challan and shall deliver such document to the consignee along with the goods. (d) The consignee dealer of goods shall not transfer any such document to any other person and preserve the same for the period prescribed under Section 61. (11) Where a dealer receives any certificate or any form of declaration prescribed under this Act or Rules made or notifications issued thereunder: (a) he shall use them in the prescribed manner and keep an account of such used or unused certificates or forms of declarations in the prescribed manner; (b) he shall not transfer to any person and no person shall receive from any person any certificate or any form of declaration except for lawful purposes; (c) any dealer who receives any prescribed form including duplicate copy thereof and other connected documents, shall preserve them for a period prescribed under Section 6l.