13. Manner of Keeping of Accounts
In case of an importer who is a‘ dealer liable to pay tax under the Act, the particulars of all the entries of thespecified goods into the local area, effected by him, shall be entered in a separateaccount by him, and where the said importer keeps a day book of such entries ofthe goods, it shall form separate part of section thereof. The purchase value and theamount of tax payable under the Act in respect of each entry of goods shall beentered in separate columns in the said accounts and the columns shall be totalledfor each month for which total purchase value of the importer is determined for thepurpose of paying tax under the act, for which he is required to furnishreturn under the act.