Section 50(1) in The Delhi Value Added Tax Act, 2004
(1)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) of this section and retain a copy thereof:Provided that a tax invoice shall not be issued by a dealer who-(a)is specified in the Fifth Schedule;(b)elects to pay tax under section 16 of this Act; or(c)is making the sale in the course of inter-State 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 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) of this section.Explanation : For removal of doubts, a registered dealer shall be authorised to issue tax invoices only after a certificate of registration is issued by the Commissioner.
