| http://www.w3.org/ns/prov#value | - ned under clause (a), subject to what has been stated in clause (b), shall be deemed to be the proper form for the respective purpose. (5) (a) Every assessee shall furnish to the proper officer, a list in duplicate, of all the records prepared or maintained by him for accounting of transactions in regard to receipt, purchase, manufacture, storage, sales or delivery of the goods including inputs an
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