50A. [ [Inserted vide the TVAT (Amendment) Ordinance, 2007 (w.e.f 17-7- 2007) and subsequent legislation vide the TVAT (Amendment) Act, 2007(dt. 9-10-2007)]
(1)Every registered dealer making any purchase of goods as mentioned in Schedule VIII from any registered or unregistered dealer shall provide that seller at the time of purchase with a purchase voucher containing such particulars as specified in subsection (2), and retain a copy thereof.(2)The purchase voucher shall contain the following particulars on the original as well as copies thereof,a) The word "Purchase Voucher" in bold letters at the top or any prominent place,b) The name, address and registration certificate number of the purchasing dealer,c) The name and complete address of the selling dealer, registration certificate number of the selling dealer,d) An individual serialized number and the date on which the purchase voucher is issued,e) Description, quantity, volume and value of goods purchased and amount of tax charged thereon indicating separately,f) Signature of the purchasing dealer or his employee, Manager or Agent, duly authorized by him,g) Signature of the selling dealer or his employee, Manager or Agent, duly authorized by him,h) The name & address of the printer, and first & last serial number of purchase vouchers printed and supplied by him to the dealer.(3)Purchase voucher shall be issued in triplicate. The first copy and second copy shall be retained by the purchasing dealer and the original copy shall be issued to the seller from whom the goods were purchased.]
