Section 13(2) in Punjab General Sales Tax Act, 1948
(2)Every registered dealer shall:(a)in respect of goods, exceeding [one hundred] [Substituted for 'Twenty five rupees' by Punjab Act 15 of 1993 dated 3.5.1993.] rupees in value in any one transaction, sold by him or on his behalf, issue to the person to whom they are sold, a cash memorandom or bill serially numbered bearing the name and address of the dealer, the date of sale and the signature of such dealer, or his servant, manager or agent and showing the particulars of goods so sold and the price thereof; and(b)preserve a carbon copy of such cash memorandum or bill for a period of not less than five years from the date of issue thereof :Provided that the State Government may by notification exempt any class of registered dealers from the provisions of this sub-section.
