Section 19(2)(a) in Himachal Pradesh General Sales Tax Act, 1968
(a)in respect of goods, exceeding [twenty-five rupees] [Substituted for the words 'ten rupees' vide Act No. 12 of 1979 (Sec. 10) w.e.f. 1.4.1979.] in value in any one transaction sold by him or on his behalf, issue to the person to whom they are sold, a cash memorandum or bill serially numbered bearing the name and address of dealer, the date of sale and the signature of such dealer or his servant, manager or agent and showing the particulars of goods so sold and price thereof [and further showing the sales tax, [and the purchase tax] [The words 'and the purchase tax and the surcharge involved' ins. vide Act No. 12 of 1979 (Sec. 10) w.e.f. 1.4.1979.] involved]: