Section 53(1) in The Bihar Value Added Tax Act, 2005
(1)A registered dealer, making a sale liable to tax under this Act, to another registered dealer shall, provide the purchaser at the time of sale, a tax invoice containing the particulars specified in sub-section (2) and retain a copy thereof:Provided that a tax invoice shall not be issued-(a)by a dealer permitted to pay tax under section 15; or(b)for the sale in the course of inter-State trade or commerce or export by a dealer,and in such cases a retail invoice shall be issued:Provided further that not more than one tax invoice shall be issued for each such sale:Provided also that if an invoice has been issued under the provisions of the Central Excise Act, 1944 (1 of 1944), it shall be deemed to be a tax invoice if it contains the particulars specified in sub-section (2).
