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    <title>Credit and debit notes.Rule 45</title>
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    <description>Where a tax invoice has been issued, a dealer must provide the purchaser with a credit note if the tax shown in the invoice exceeds the tax payable, or a debit note if the tax payable exceeds the tax shown; each note must contain such particulars as may be prescribed, subject to sub-sections (1) and (2) of section 8.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <title>Credit and debit notes.Rule 45</title>
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      <description>Where a tax invoice has been issued, a dealer must provide the purchaser with a credit note if the tax shown in the invoice exceeds the tax payable, or a debit note if the tax payable exceeds the tax shown; each note must contain such particulars as may be prescribed, subject to sub-sections (1) and (2) of section 8.</description>
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