Section 53(5)(b) in The Bihar Value Added Tax Act, 2005
(b)[ the name and complete address of the selling dealer; [Substituted by Act No. 8 of 2007.](bb)the Taxpayer Identification Number of the selling dealer if registered;(bc)nature of purchaser (whether consumer or a dealer not registered under the Act);(bd)name and address of the purchaser in case of sale to a dealer;]