Special accounting scheme

. Special accounting scheme.-

      1. Where a dealer liable to pay tax under Section 4 is unable to identify each individual sale,

                 its value or the rate of tax, 1 % [or is unable to issue a tax invoice as specified in section 29 for each individual sale]

                  he may apply to the prescribed authority to pay net tax under Section 10 under a special method to be mutually agreed by such authority in such manner as may be prescribed.