The Central Sales Tax (Rajasthan) Rules 1957State Rules of Rajasthan · 1956
(1) Every dealer liable to pay tax under the Central Act shall maintain a true and correct account of his purchases, sales and stocks showing the quantity and value 6 [thereof in Form CST 6.]
(2) Every manufacturer liable to pay tax under the Central Act shall maintain a stock book in respect of raw materials and of finished goods.
7 [8. Separate accounts for goods taxable at different rates. Every dealer liable to pay tax under the Act shall keep a separate account in respect of goods that are taxable at different rates or exempted under sub-sections (2A) and (5) of section 8.]