Section 64(2) in West Bengal Value Added Tax Act, 2003
(2)If a dealer to whom sub-section (1) does not apply and who has become liable to pay tax under any provision of his Act sells any goods to any person, he shall issue in the prescribed manner 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.
