Section 50(1) in Daman and Diu Value Added Tax Regulation, 2005
(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 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-(a)by a dealer who opts to pay tax under section 16; or(b)for the sale in the course of inter-state trade or commerce or export by a dealerand in such cases a retail invoice shall be issued:Provided further that not more than one tax invoice shall be issued for each such sale:Provided also that if an invoice has been issued under the provisions of the Central Excise Act, 1944 (1 of 1944), it shall be deemed to be a tax invoice if it contains the particulars specified in sub-section (2).Explanation. - For removal of doubts, a registered dealer shall be authorised to issue tax invoices only after a certificate of registration has been granted under this Regulation.
