66. Particular required in a bill or cash memorandum.
- [(1)] [Existing rule renumbered as sub-rule (1) by Notification No. A-5-2-96-ST-V(8), dated 9-2-99 (w.e.f. 9-2-99).] Every dealer who is required under sub-section (1) of Section 43 to issue a bill or a cash memorandum shall specify in the bill or cash memorandum issued by him full name and style, the address of his place of business and the number of his registration certificate, the particulars of goods sold and the sale price thereof, and shall for each year serially numbered such bill or cash memorandum and where the sale price in rupees one thousand or more, the dealer shall also enter in the bill or cash memorandum the full name and address of the buyer and his registration certificate number, if any. Every such dealer who has sold goods against a declaration if any, shall also indicate the nature of the declaration by entering in the bill or cash memorandum the words "for resale" or "for manufacture", as the case may be.(2)[ A registered dealer required to issue a bill, cash memo or invoice under sub-section (3) or sub-section (4) of Section 43 shall, for each sale of goods effected by him to another registered dealer, issue a bill, cash memo or invoice entering all the particulars as specified in sub-rule (1) and also record a statement as referred to in sub-section (3) of Section 43. The statement may be recorded by affixing a rubber stamp which reads as follows :"Goods sold are manufactured by industrial unit holding eligibility certificate/eligible for exemption and are exempt from payment of tax-Commercial Tax not paid."Every such dealer shall also maintain the counterfoil or duplicate of each of such bill, cash memo or invoice and preserve it till the completion of assessment.] [Sub-rule (2) inserted by Notification A-5-2-96-ST-V(8), dated 9-2-99 (w.e.f. 9-2-99).]
