17. Simplified accounting methods for retailers.

(a) the dealer sells goods predominantly by retail in Arunachal Pradesh;
(b) the dealer is within the prescribed class of dealers;
(c) the dealer's turnover has not exceeded [Rupees Fifty Lakhs] in the current year and in the two prior years;
(d) the dealer continues to hold and retain tax invoices and retail invoices for all of its purchases and imports of goods.