19. Manner in which accounts shall be kept.

(1)               In case of an Importer who is a dealer liable to pay tax under 1[the Maharashtra Value Added Tax Act], the particulars of all entries of motor vehicles into the local area effected by him shall be entered by him in a separate account, and where the said importer keeps a day book of such entries of motor vehicles, it shall from separate part or section thereof. The Purchase value and the amount of tax payable under the Act in respect of each entry of motor vehicle shall be entered in separate columns in the said account and the columns shall be totaled for each month for which total purchase-value of the importer is determined for the purposes of paying tax under the Act, for which he is required to furnished return under the Act.

(2)               In case of an importer other than the one specified in sub- rule (1) minimum accounts should be kept to indicate the details such as purchase value etc. in respect of the entry of motor vehicle into the local area effected by him.


1.     These words were substituted for the words the Bombay Sales Tax Act by GNFD No.ENM 1312/C.R. 100/Taxation-1 dated 15th September 2012.