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    <title>Daily stock account</title>
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    <description>Every assessee must maintain a daily stock account recording goods description, opening balance, production quantity, inventory, removals, assessable value, duty payable and duty paid; first and last pages must be authenticated; records must be preserved for the prescribed period; electronic preservation is permitted with each page authenticated by a digital signature and subject to Board-prescribed conditions and safeguards.</description>
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      <description>Every assessee must maintain a daily stock account recording goods description, opening balance, production quantity, inventory, removals, assessable value, duty payable and duty paid; first and last pages must be authenticated; records must be preserved for the prescribed period; electronic preservation is permitted with each page authenticated by a digital signature and subject to Board-prescribed conditions and safeguards.</description>
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