The West Bengal Sales Tax Act, 1994
Chapter VIII : MAINTENANCE, PRODUCTION AND INSPECTION OF ACCOUNTS; SEARCH AND SEIZURE OF ACCOUNTS; MEASURES TO REGULATE TRANSPORT OF GOODS; CHECKPOSTS; SEIZURE OF GOODS; IMPOSITION OF PENALTY; DISPOSAL OF SEIZED GOODS, ETC.

63. Compulsory issue of cash memo or bill

If -

(a) a registered dealer, or

(b) a dealer, not being a registered dealer, whose turnover of sales has exceeded in any year fifty per centum of the taxable quantum referred to in sub-section (3) of section 9,

sells any goods exceeding two hundred rupees in value in any one transaction to any person, he shall issue to the purchaser a cash memorandum or bill serially numbered, signed and dated by him or his regular employee, showing such particulars as may be prescribed, and he shall also keep a counterfoil or duplicate of such cash memorandum or bill, duly signed and dated :

PROVIDED that if the State Government is of the opinion that the requirement under this section shall cause hardship to a certain class or classes of dealers included in clause (b), and that such requirement should, subject to fulfillment by any class or classes of dealers of certain conditions and restrictions to be imposed to ensure that there is no evasion of tax, be dispensed with, it may prescribe by rules such class or classes of dealers, and such conditions and restrictions subject to which the requirement of this section in respect of such class or classes of dealers shall be dispensed with.