3. Manner in which accounts shall be kept
The particulars of all sales made by a dealer in the course of inter-State trade or commerce shall be entered by him in a separate account, and where a dealer keeps a day book of sales it shall form a separate part or section thereof. The name of the registered dealer, if any, to whom goods have been sold, the number of his certificate of registration under the Act and the serial number of the declaration under sub-section (4) of section 8, if any, obtained from such dealer shall be specified in such account against the entry relating to each sale. The amount of tax payable under the Act in respect of each sale and the net amount of sale price as well as other sums received which do not form part of the sale price shall be entered in separate columns in the said account and the columns shall be totalled for each period for which the turnover of the dealer is determined for the purposes or paying tax under the Act.