Section 64(1) in West Bengal Value Added Tax Act, 2003
(1)Subject to the first proviso to sub-section (3) of section 16 and first proviso to sub-section (4) of section 18, if a registered dealer, or a dealer who has made an application under sub-section (1) of section 24 within thirty days from the date of incurring liability to pay tax under the Act, [sells any goods ] [Substituted by S. 6 (15) (a) of W.B. Act XIII of 2005 w.e.f. 1.4.2005 for 'sells any goods to any person'.],he shall issue in the prescribed manner, to the purchaser a serially numbered tax invoice as referred to in clause (48) of section 2, signed and dated by him or his regular employee, showing such particulars as may prescribed, and he shall also keep the counterfoil or duplicate of such tax invoice, duly signed and dated:Provided that were registration certificate of a registered dealer has been cancelled by the appropriate authority from the particular date, or where the application for registration of a dealer as referred to above is rejected from a particular date, any tax invoice issued by such dealer shall be treated as an invoice instead of pay tax invoice from that date.[Provided further that a registered dealer or a dealer who has made an application under sub-section (1) of section 24 within thirty days from the date of incurring liability to pay tax under the Act, may, at his option, issue in the prescribed manner a serially numbered invoice or bill or cash memorandum, signed and dated by him or his regular employee, showing such particulars as may be prescribed, in respect of sales of goods by him to any dealer, not being a dealer registered under the Act, or to a casual dealer or to the Government or to any person, and such registered dealer shall keep the counterfoil or duplicate of such invoice or bill or cash memorandum, duly signed and dated by him or his regular employee.] [Inserted by S. 6(15) (b) of W.B. Act XIII of 2005 w.e.f. 1.4.2005.]
