60. Retail Invoice. -

Every taxable dealer making sales to unregistered persons who should be considered final consumers exceeding rupees one hundred in value shall issue retail invoice, cash memoranda or Bill for the sale in lieu of tax invoice. On this invoice or Bill the price may be shown as including VAT, and the name and address of the buyer may be omitted. The invoice or bill shall be prepared in duplicate, the original for the buyer and the duplicate copy retained by the dealer. A retail invoice shall be in the specimen given in Form VAT 15A.