(1) A sale bill or cash memorandum as specified in section 11 of the Act, issued by a registered dealer where the value of the goods sold is in excess of one hundred rupees, or a registered dealer selling non-taxable goods or registered dealer selling goods in the course of inter-state trade or commerce or in the course of export out of the territory of India or import into the territory of India, shall contain the following details.-

(a) a consecutive serial number with date of sale;

(b) the name, address and registration number of the selling dealer and ;

(c) a description of the goods with its value.

(2) A sale bill shall be issued in duplicate, even where it is generated by any electronic or mechanical device, a copy marked "original" shall be delivered to the buyer and the duplicate copy be retained by the registered dealer.