The Central Sales Tax (Rajasthan) Rules 1957State Rules of Rajasthan · 1956
All accounts kept under these rules or the Central Act by a dealer, including carbon copies of cash or credit memos and vouchers relating to production, stocks, purchases, sales and deliveries shall be preserved with reasonable care by the dealer for a period of 1 [five years] after the close of the accounting year of the dealer to which they relate.