Section 27: Maintenance of true and correct accounts by dealers

Q: What does Section 27 of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 27 CST Act pertains to "Maintenance of true and correct accounts by dealers". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 27 of The Central Sales Tax Act, 1956 (CST Act) governs maintenance of true and correct accounts by dealers. As verified on 19 May 2026.

Q: Is Section 27 CST Act still in force?

Yes, Section 27 of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 27 CST Act?

धारा 27 CST Act is the Devanagari Hindi reference for Section 27 of the The Central Sales Tax Act, 1956. Section 27 of The Central Sales Tax Act, 1956 (CST Act) governs maintenance of true and correct accounts by dealers. As verified on 19 May 2026.

Q: What is Dhara 27 CST Act?

Dhara 27 CST Act is the Roman Hindi reference for Section 27 of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 27 of The Central Sales Tax Act, 1956 (CST Act) governs maintenance of true and correct accounts by dealers. As verified on 19 May 2026.

Q: How to cite Section 27 of The Central Sales Tax Act, 1956?

Cite as: "Section 27, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, § 27 (India).

Law on Tips Editorial Board

(1)

Every person registered under this Act, every dealer liable to get himself registered under this Act and every other dealer who is required so to do by the prescribed authority by notice served in the prescribed manner shall keep and maintain true and correct accounts and such other records as may be prescribed in Malayalam, Tamil, Kannada, Gujarati or English relating to his business, showing such particulars as may be prescribed. Different particulars may be prescribed for different classes of dealers.

(2)

every dealer shall issue bill or purchase bill and every buyer shall demand bill from the dealer for the purchase made by him.