Section 7 in The U.P. Essential Commodities (Display of Prices and Stocks and Control of Supply and Distribution) Order, 1977
7. Issue of receipt or invoice, etc.
(1)A wholesaler shall issue to every purchaser a correct receipt or invoice showing the name and address of the purchaser, the date of transaction, the goods sold, their quantity, the rate and total amount charged.(2)A retailer shall issue to every purchaser a correct receipt or invoice showing the date of transaction, the goods sold, their quantity, the rate and total amount charged.(3)A wholesaler or retailer shall keep the counterfoils or duplicates of the receipts or invoices referred to in sub-clauses (1) and (2) in the form of a book available for inspection:Provided that it will not be necessary to keep a book after the expiry of one year from the date of the receipt or invoice is issued from the book.(4)Notwithstanding anything in sub-clause (i) it shall not be necessary to issue a receipt or invoice, unless demanded, in case the total amount charged from a purchaser does not exceed rupees five in respect of one scheduled commodity and rupees ten in the aggregate for two or more scheduled commodities.
