204. Particulars to be stated in cash memo or bill in respect of sale price exceeding two hundred rupees

Every dealer referred to in section 63 shall, while issuing a cash memo or bill as required by the provisions of that section, show in such cash memo or bill, inter alia, the following particulars :

[a] the date of sale,

[b] the date of supply of goods sold and details of challan, if any,

[c] description, quantity and sale price of goods sold,

[d] if the goods are sold on credit, or, if exemption from tax or tax at concessional rate is to be claimed on sale, the name, address and such other particulars of the purchaser as required for this purpose.