Tax invoice requirements: registered dealers must provide prescribed invoices with specified particulars and retain duplicate. Section 50 requires registered dealers to provide a tax invoice at the time of sale on purchaser's request and retain a copy; invoices must include specified particulars (including the words 'tax invoice', seller and purchaser details, pre printed serialised number and date, description, quantity, value, tax shown separately, authorised signature and printer details). Tax invoices are issued in duplicate with the original to the purchaser and duplicate retained. Exceptions apply for certain dealers, composition scheme electors and interstate/export sales; the Commissioner may prescribe format and numerical series, and duplicate copies may be issued if originals are lost.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax invoice requirements: registered dealers must provide prescribed invoices with specified particulars and retain duplicate.
Section 50 requires registered dealers to provide a tax invoice at the time of sale on purchaser's request and retain a copy; invoices must include specified particulars (including the words 'tax invoice', seller and purchaser details, pre printed serialised number and date, description, quantity, value, tax shown separately, authorised signature and printer details). Tax invoices are issued in duplicate with the original to the purchaser and duplicate retained. Exceptions apply for certain dealers, composition scheme electors and interstate/export sales; the Commissioner may prescribe format and numerical series, and duplicate copies may be issued if originals are lost.
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