29 (1) For the purpose of computing admissible amount of input tax credit, every dealer, other than a trader, shall maintain a register in respect of every purchase of goods made from inside the State.

(2) Where a dealer, along with purchase of any goods from within the State, also makes purchase or procurement of such goods from any place outside the State, he shall maintain separate accounts of goods purchased from inside the State; and purchased or procured from outside the State and shall maintain particulars relating to use, consumption or disposal of such goods.

(3) Where a dealer, along with purchase of any goods from within the State, also makes purchase or procurement of such goods from any place outside the State, but does not maintain separate accounts of such goods, as required in sub-rule (2), for the purpose of computing input tax credit and reverse input tax credit, it shall be deemed that goods purchased from within the State have been used, consumed or utilized for various purposes in the ratio of purchase price of such goods purchased from within the State to the aggregate of purchase prices of such goods purchased from both sources:

Provided that where, due to any reason, value of goods, brought or received from outside the State, cannot be ascertained, whole sale price of such goods in the local market shall be taken into account for determining the ratio.

(4) The dealer shall maintain commodity-wise accounts of-

(i) all goods purchased or procured by him;

(ii) goods used or consumed by him in manufacture, processing of any goods or in packing of such manufactured or processed goods;

(iii) goods manufactured or processed or packed