Section 51(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Tax invoice for sales.A registered dealer making a sale liable to tax under this Act 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)is specified in Fifth Schedule;(b)elects to use a simplified accounting method; or(c)is making the sale in the course of interstate trade or commerce or export;Provided further that not more than one tax invoice shall be issued for each sale.Provided further that if an invoice has been issued under the provisions of Central Excise Tariff Act, 1985 (5 of 1986), it shall be deemed to be a tax invoice if it contains the particulars specified in sub-section (2).
