(1)Every registered dealer making a taxable sale to another registered dealer shall provided that purchaser, at the time of sale, with a tax invoice containing such particulars in such manner as may be prescribed and retain a copy thereof:Provided that-(i)A tax invoice shall not be issued by a registered under to a retailer registered under this Act who is paying turnover tax under section 16; and(ii)Not more than one tax invoice shall be issued for any taxable sale.
