| The following records of services rendered
or goods purchased , manufactured and cleared (including
those cleared without payment of excise duty) by him or
by his agent acting on his behalf in such form and manner
as would permit ready ascertainment of his liability of
duty, namely:
(a) records of clearances and sales made indicating
the description, quantity and value of goods, name and
address of the person to whom sales were made and the
amount of the duty charged;
(b) records of goods purchased showing the description,
quantity and value of goods, name, address and registration
number of the supplier and the amount of the duty, if
any, on purchases;
(c) records of goods cleared and sold without payment
of duty;
(d) records of invoices, bills, accounts, agreements,
contracts, orders and other allied business matters;
(e) records of production, stocks and inventory;
(f) records of imports and exports; and
(g) such other records as may be specified by the Board.
|
Mr. Riaz Ahmed
