Amendment status not verified — confirm the current text below against the official source.
(1) If a registered dealer sells any goods to any person, he shall issue to the purchaser a serially numbered tax invoice in the prescribed manner, signed and dated by him or his regular employee, showing such particulars as may be prescribed, and he shall also keep a counterfoil or duplicate of such tax invoice, duly signed and dated. (2) If a dealer to whom sub-section (1) does not apply and who has become liable to pay tax under any provision of this Act, sells any goods to any person, he shall issue to the purchaser a serially numbered tax invoice or cash memorandum or bill, signed and dated by him or his regular employee, showing such particulars as may be prescribed, and he shall also keep a counterfoil or duplicate of such cash memorandum or bill, duly signed and dated. (3) If a dealer to whom sub-section (1) or sub-section (2) do not apply and whose turnover of sales during any year calculated from the commencement of such year has exceeded two lakh fifty thousand rupees, sells any goods to any person, he shall issue to the purchaser a serially numbered tax invoice or cash memorandum or bill, signed and dated by him or his regular employee, showing such particulars as may be prescribed, and he shall also keep a counterfoil or duplicate of such cash memorandum or bill, duly signed and dated: Provided that if the State Government is of the opinion that the requirement under this section shall cause hardship to a certain class or classes of dealers included in sub-sections (2) and (3), and that such requirement should, subject to fulfilment by any class or classes of dealers of tertian conditions and restrictions to be imposed to ensure that there is no evasion of tax, be dispensed with, it may prescribe by rules such class or classes of dealers, and such conditions and restrictions subject to which the requirement of this section in respect of such class or classes of dealers shall be dispensed with.