(1)A sale bill or cash memorandum as specified in section 11 of the Act, issued by a registered dealer where the value of the goods sold is in excess of one hundred rupees, or a registered dealer selling non-taxable goods or registered dealer selling goods in the course of inter-state trade or commerce or in the course of export out of the territory of India or import into the territory of India, shall contain the following details. -(a)a consecutive serial number with date of sale;(b)the name, address and registration number of the selling dealer and ;(c)a description of the goods with its value.(2)A sale bill shall be issued in duplicate, even where it is generated by any electronic or mechanical device, a copy marked "original" shall be delivered to the buyer and the duplicate copy be retained by the registered dealer.
