12. Manner in which account shall be kept :-
The particulars of all sales which are exigible to tax under the Act effected by a dealer shall be entered by him in a separate account and where a dealer keeps, a day book of sales, it shall form a separate part or section thereof. The amount of tax payable under the Act in respect of each sale and the amount of sale price be entered in separate columns in the said account and the column shall be totalled for each period for which the turnover of the dealer is determined for the purposes of paying tax under the Act, for which the dealer is required to furnish return under the Act.