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44. Issue of Duplicate Tax Invoice.

 44. Issue of Duplicate Tax Invoice.

(1) Where a purchasing dealer claims to have lost the original tax invoice, the selling dealer may, upon a request made by the purchasing dealer accompanied by an undertaking-cum-indemnity in Form DVAT-36, provide a copy of such last tax invoice clearly marked as a 'duplicate' and shall furnish a copy of such undertaking cum indemnity along with his return for the tax period in which such 'duplicate' tax invoice has been issued.
 
(2) Except when a tax invoice is issued under sub-section (1) of section 50, if a dealer sells any goods exceeding one hundred rupees in any one transaction to any person, he shall issue to the purchaser a retail invoice in terms of sub-section (4) of section 50. 
 
44A.
A retail invoice issued under sub-section (4) of Section 50 of the Act by a dealer, who has elected to pay tax under section 16 of the Act (including schemes notified there under), besides, containing particulars specified in sub-section (5) of the said section, shall also contain the words ‘Composition Dealer (Not eligible to charge VAT on Bill Amount)’ at the top of the invoice.
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