Question - 4

M/s Ram Narayan & sons Raipur who are dealers in readymade cloths purchased the following:
2017 
May 02 Purchased from fashion house mumbai (Maharashtra)
             (1) 100 shirts @ Rs. 180 per shirt.
             (2) 75 T. shirts @ Rs. 160 per piece.
             Trade discount @ 20% and freight charges payable Rs. 1,000.
May 10 Purchased from Appolo Garments Raipur 
         (1) 65 Shirts @ Rs. 200 per piece.
         (2) 80 T. Shirts @ Rs. 150 per piece. 
         Trade discount @ 20% and frieght charge payable Rs. 200
May 15 Purchased from Garden furniture house Kolkata.
             12 chairs @ Rs. 500 per chair.
May 25 Purhased from Amitabh shirts Bhopal for cash.
             120 shirts @ Rs. 150 per shirt. 
             prepares purhase book assuming CGST 9% & SGST @ 9%.