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| 45 Documentation of Sales | |
45 Documentation of Sales(1)Every registered dealer making a sale to a person or a dealer, whether registered or not, shall provide the purchaser a sale invoice in respect of the sales, as per the provisions of section 60 of the Act.
(2)Such dealer shall keep details of sales in Form XXVIII, separately for–
(i) sale of goods in the course of inter-state trade and commerce;
(ii) sale of goods in the course of export outside the territory of India ;
(iii) transfer of goods outside the state other than by way of sale;
(iv) sale within the State of the Special Category Goods specified in Schedule III of the Act, on which tax is charged;
(v) sale within the State of the goods other than Special Category Goods specified in Schedule III of the Act on which tax is charged;
(vi) sale within the State of other goods.
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