Section 50(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)A registered dealer making a sale liable to tax under this Regulation shall, at the request of the purchaser, provide the purchaser at the time of sale with a tax invoice containing the particulars specified in sub-section (2) and retain a copy thereof:Provided that a tax invoice shall not be issued by a dealer who-(a)elects to pay tax under section 16; or(b)is making the sale in the course of inter-state trade or commerce or export:Provided further that not more than one tax invoice shall be issued for each sale:Provided also that if an invoice has been issued under the provisions of the Central Excise Act, 1944, it shall be deemed to be a tax invoice if it contains the particulars specified in sub-section (2).
