Section 55(2) in Manipur Value Added Tax Act, 2004
(2)The tax invoice shall not be issued by a dealer in the following circumstances -(a)a retail registered dealer is paying presumptive tax in lieu of Value Added Sales Tax; or(b)the sale in the course of export out of the territory of India; or(c)the sale in the course of inter-State trade and commerce; or(d)the sale of goods exempt from tax.
