Rajasthan Sales Tax Act,1994
Section 76. Certain dealers to issue bill or cash memorandum
(1) Every dealer who is liable to pay tax under this Act and whose turnover exceeds rupees two lacs in any year shall, for each sale of goods exceeding rupees fifty in value made by him in the succeeding years, issue to the purchaser, a bill or a cash memorandum signed and dated by such dealer or his manager, agent or servant showing such particulars as may be prescribed, and a counterfoil or duplicate of such bill or cash memorandum shall be kept by him.
(2) Notwithstanding anything contained in sub-section (1), where a dealer deals exclusively in goods not liable to tax, he shall not be required to issue a bill or cash memorandum.
(3) Where any dealer, who deals in any goods liable to tax and to whom sub-section (1) applies, contravenes the provisions of the said sub-section the assessing authority may, after giving such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty a sum equal to double the amount of tax leviable on sale in respect of which a bill or cash memorandum has not been issued, or rupees fifty, whichever is higher.
