Tax invoices

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....d 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 interstate 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 ....

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.... which the tax invoice is issued; Provided that a dealer may maintain separate numerical series, with distinct codes either, as a prefix or suffix, for each place of business in case the dealer has more than one place of business in Delhi or for each product in case he deals in more than one product or both. 1[PROVIDED FURTHER that such numerical series may be granted by the Commissioner, in s....

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.... in value as may be prescribed, in any one transaction to any person, he shall issue to the purchaser a retail invoice containing the particulars specified in sub-section (5) of this section and retain a copy thereof. (5) The retail invoice issued under sub-section (4) of this section shall contain the following particulars on the original as well as copies thereof: - (a) the words 'retail inv....

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.... by the Commissioner, in such manner and from such date as may be notified by him]; (e) description, quantity, volume and value of goods sold and 2[services provided and the amount of tax charged thereon indicated separately]; and (f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him. (6) Retail invoice shall be issued in duplicate, the original sha....