*[44-AA Every claim for refund under Section 33, shall be made to the Assessing Authority in 1(Form XXIII) and shall be verified in the manner specified therein.]
*Inserted by G.O.Ms.No.508, Rev.dt.10-3-1983 w.e.f.1-4-1982 renumbering the original rule 44.A as 44.AA. which was Ins.by G.O.Ms.No.1857, dt.28-10-1963.
1.Subs.by G.O.Ms.No.415, Rev.dt.10-3-1983 for the words 'Form XXVI' consequent on the omission of certain forms.
2.Subs.by G.O.Ms.No.1445, Rev.dt.5-11-1986.
45. *[(1) Every dealer whose total turnover is less than 4[Rs.2 lakhs] for a year shall keep and 5[maintain a true and correct account promptly in ink] in any of the languages specified in the Eight Schedule to the Constitution or in the English language showing-
(i) the value of the goods produced, manufactured or bought by him;
(ii) the names and addresses of each of the persons from whom the goods were purchased. supported by a bill or delivery note issued by the seller duly signed and dated; and
(iii) the descriptive and quantitative particulars of goods in case they are |