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CHAPTER
VI
RECORDS
AND INVESTIGATION POWERS
41.
Issue of Bills
Every
VAT dealer who makes a sale to a person other than a VAT dealer or every TOT
dealer or any other dealer whose taxable turnover is not less than Rs.5,00,000/-
(Rupees five lakhs only) in a year, shall issue a bill or cash memorandum in
such form and with such details of
tax
collected as may be prescribed, for every sale involving an amount not less than
Rs.100/- (Rupees one hundred only):
Provided
that every VAT dealer or TOT dealer or any other dealer shall issue a sale bill
in the proforma prescribed, irrespective of the amount of sale, when demanded by
the buyer.
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