Section 64(3) in West Bengal Value Added Tax Act, 2003
(3)If a dealer to whom sub-section (1) or sub-section (2) does not apply, sells any goods exceeding one hundred rupees in value in any one transaction to any person, he shall issue to the purchaser a serially numbered invoice or cash memorandum or bill, signed and dated by him or his regular employee, showing such particulars as may be prescribed, and he shall also keep a counterfoil or duplicate of such invoice, cash memorandum or bill, duly signed and dated:Provided that if the State Government is of the opinion that the requirement under the section shall cause hardship to a certain class of classes of dealers included in sub-section (3) , and that such requirement should, subject to fulfilment by any class of classes of dealers of certain conditions and restrictions to be imposed to ensure that there is no edition of tax, be dispensed with, it may prescribe by rules such class of classes of dealers, and such conditions and restrictions subject to which the requirement of the section in respect of such class of classes of dealers shall be dispensed with.
