Section 40(2) in Assam General Sales Tax Act, 1993
(2)Every dealer required to maintain accounts by sub-section (1) shall, in respect of goods sold by him or on his behalf in any transaction exceeding ten rupees in value, issue cash memorandum or bill containing such particulars as may be laid down by the Commissioner by notification:Provided that the Commissioner may, by notification, exempt any class of dealer from the operation of this sub-section.
