41. Particulars required in a bill or a cash memorandum.
(1)Every dealer who is required to issue a bill or cash memorandum under section 76, shall specify in the bill or cash memorandum issued by him, the full name and address of his place of business, the number of his certificate or registration under the Rajasthan Sales Tax Act, 1994 and the Central Sales Tax Act, 1956, the particulars of goods sold including their brand/trade names, the dale price thereof and, where the sale price exceeds Rs. 1,000/-, the full name and address of the buyer and his registration number under the Rajasthan Sales Tax Act, 1994 and the Central Sales Tax Act. 1956, if any. Where the goods covered by such bill or cash memorandum are exempted from tax or are tax- paid, such fact shall also be specifically recorded in such bill or cash memorandum, [x x x] [Inserted by Notification dated 30-3-2000, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 30-3-2000, page 499-91, w.e.f. 30-3-2000 and deleted by Notification dated 24-4-2000, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 24-4-2000, page 49, w.e.f. 24-4-2000.](2)Notwithstanding anything contained in sub-rule (1) above, every dealer liable to pay Tax under sub-section (3) of section 12 of the Act, on the value added Tax System, shall issue a bill or cash memorandum in Form ST 31 for every transaction of his sale of such commodity.
