44. Issue of Duplicate Tax Invoice
(1) Where a purchasing dealer claims to have lost the original tax invoice, the selling dealer may, upon a request made by the purchasing dealer accompanied by an
undertaking cum indemnity in Form DVAT-36, provide a copy of such last tax invoice clearly marked as a duplicate and shall furnish a copy of such undertaking cum
indemnity along with his return for the tax period in which such duplicate tax invoice has been issued.
(2) Except when a tax invoice is issued under sub-section (1) of section 50, if a dealer sells any goods exceeding one hundred rupees in any one transaction to any person,
he shall issue to the purchaser a retail invoice in terms of sub-section (4) of section 50. |