Reopening of concluded assessments - Under Rule 26-A of the OST Rules, a registered dealer is expected...

Reopening of concluded assessments - Under Rule 26-A of the OST Rules, a registered dealer is expected to preserve books of account and other documents including bills, credit and cash memoranda, invoices and vouchers, etc. relating to the business of any year for a period of three years thereafter or for a period of 12 months after finalization of the order of assessment or penalty in appeal, revision or reference for the year to which it relates, whichever is later - As far as the present case..... .....

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