Central Excise
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Daily Stock Account of goods produced must be maintained for 5 years immediately after the financial year to which such records pertain
Maharashtra Value Added Tax Rules
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Every Registered Dealer must preserve all books of account, registers and other documents relating to stocks, purchases, dispatches and deliveries of goods, payment made and receipts towards sale or purchase of goods for at least 5 years from the expiry of the year to which they relate
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