Section 30(3) in The Himachal Pradesh Value Added Tax Act, 2005
(3)The tax invoice shall not be issued by the registered dealer when the sale is-(a)by a registered dealer paying presumptive tax under section 7 or lumpsum under sub-section (2) of section 16 of this Act; or(b)of goods declared tax free under section 9 of this Act; or(c)in the course of inter-State trade and commerce; or(d)[ xx xx] [The words 'the sale is' omitted by Act No.14 of 2009 vide notification No. LLR-D (6)-20/2009-Leg. Dated 19.9.2009 published in R.H.P. (Extra-ordinary) on 22.9.2009.] in the course of export out of the territory of India; (4) For every taxable sale only one invoice shall be issued.
