Amendment status not verified — confirm the current text below against the official source.
Taxinvoice:- (1) Every regisrercd dealermakinga taxablesaieto anotherdealer, whether regis tered ornot, shall provide that purchaser at the time ofsale with a tax invoicecontaining such palticulaN as specifiedin sub-sectioo (4), and ietain a copy thereof. (2) The ta,r invoice shall not be issued by a dealer in the following circltlllstances, - (a) aretail registercd dealeris paying compounding tax in lieu ofVAI;ol (b) the sale in the course ofexport out ofthe territory ollndial or (c) the saleinthecourse ofinter State trade andcommetce;or 46 E E EE E EE F E E F r I i _l = = = : =: 3f: : : id) the saleolgoods exempltom tax urderSchedule I (e) thc goods tlansfered in the execlltion ofworks conffact. (3) \ot more thalr one tax invoice shallhe issued for each taxable sale (.1) The tax invoice issueLl under sub-section ( l) sllallcontain thefollowing particulars on the ofiginal as well as copies thcreof- (a) the word 'Tax Invoice' in bold lettcr al the top or any prominent place; (b) Ihe name. address andregishation cedificate number ofthe selling registercd dealer; (c) thc nanle, add rcss an d registra on certificate number ofthe purchasing reglstered deale( (ci) an individual serialised numberand lhedaleon which lhe lax invoice is issued; (c) description, quantily, volume and valLleolgoods sold andamountLax charged ther'eon lndicated separalely; (tJ signaturie ofthe selling dealeror his servant, manager or agent, duly authorised by him; (g) the name and address ofthe printer, and first and last serial number of tax invoices prinied and supplied bY him lo thedealer; (5) Exccpl when tax invoice is issued under sub-section (1). ifaregistered dealer sells any goods exceeding such amount in value as may be notified from time to lime, in any one transaction to any person, he shallissue io thePurchasera relail invoiceand retain a copy thereof' (6) The rctail invoice shall contain the following pafiiclrlarx oi the original as well as copies thereof' (a) thc wor ds 'Retail lnvoice' or 'Cash Memorandom' or 'Bilf inboldlettersattheloporin aprominent place: tLe name, addrcss and registration ceftificate number ofthe sell ing registered dealeri in case thc sale is in the cour'se ofexporl out oflhe tenitory oflndia' the name' address andreSistntion number. ifany. ofthepulchasing dealer/foreign buyer and the type of statutory tbrm, ifany, againstwhich thesalehasbeen madel an individual serialised number and lhe date on which the rclail invoice is issued: description. quarlllty, volume and value ofgoods sold inclLlsive oftax, charged thereon; signature of le sclling dealer orhis sewant' manager or agent, duly authorised by him; ther)ame encladdless olthe printer, and last serialnumber of relai1 invoices printed and supplied by him to ll'ledeaier. (b) (c) (d) (e) (0 (e) 4'7