Amendment status not verified — confirm the current text below against the official source.
Tax Invoice, Sale Bill or Cash Memorandum.— (1) A registered dealer making taxable sale to another registered dealer shall provide registered dealer, at the time of sale, with an original tax invoice (as described in Schedule ‘F’ hereto) for the sale and shall retain one copy thereof. (2) An original tax invoice should not be provided to a registered dealer in any circumstances other than those specified in sub-section (1), but a copy marked as duplicate may be provided if such registered dealer receiving the original invoice so request for the reason that the original has been lost. A statement showing the details of such duplicate invoices issued shall be submitted alongwith the returns provided under section 24. (3) Every taxable person other than one covered by sub-section (1) shall issue bill or cash memorandum in such form and with such details, of tax collected, if any, as may be prescribed, for every sale involving an amount not less than 45[Rs. 250/-] Provided, however, that when sale price for sale in any one transaction is below 46[Rs. 250/-], the taxable person may, except when demanded by a customer, refrain from --15-- issuing a sale bill or cash memorandum as aforesaid but shall instead prepare a consolidate sale bill or cash memorandum at the close of the day in respect of such sales by recording them separately as and when they are effected.