Section 66(2) in The M.P. Vanijyik Kar Niyam, 1995
(2)[ A registered dealer required to issue a bill, cash memo or invoice under sub-section (3) or sub-section (4) of Section 43 shall, for each sale of goods effected by him to another registered dealer, issue a bill, cash memo or invoice entering all the particulars as specified in sub-rule (1) and also record a statement as referred to in sub-section (3) of Section 43. The statement may be recorded by affixing a rubber stamp which reads as follows :"Goods sold are manufactured by industrial unit holding eligibility certificate/eligible for exemption and are exempt from payment of tax-Commercial Tax not paid."Every such dealer shall also maintain the counterfoil or duplicate of each of such bill, cash memo or invoice and preserve it till the completion of assessment.] [Sub-rule (2) inserted by Notification A-5-2-96-ST-V(8), dated 9-2-99 (w.e.f. 9-2-99).]
