Section 12(6) in Haryana Local Area Development Tax Rules, 2001
(6)The value of goods, purchased, sold or consigned for which cash memorandum, bill of sale, purchase invoice or delivery note outward or inward, as the case may be, is required to be compulsorily issued, shall be of any amount not less than one hundred rupees. However, when the person purchasing the goods of any value not exceeding one hundred rupees demands the cash memorandum or bill of sale, as the case may be, the importer shall issue to him the cash memorandum or bill of sale.
