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<h1>Delhi Govt Clarifies Tax and Retail Invoice Rules u/s 50 of DVAT Act 2004; Separate Bill Books Required.</h1> Circular No. 26 of 2005-06 from the Government of National Capital Territory of Delhi's Department of Trade and Taxes clarifies the requirements for issuing Tax Invoices and Retail Invoices under Section 50 of the Delhi Value Added Tax Act, 2004. Dealers must maintain separate bill books for each type of invoice, with distinct serial numbers and clear labeling. The circular specifies that the same printed stationery cannot be used for both invoice types. Additionally, invoices issued under the Central Excise Act, 1944, are deemed Tax Invoices if they meet the specified criteria. This directive has been approved by the Commissioner of Value Added Tax.