State Act
28
Section 28. Bill or cash memorandum to be issued to customer
THE DELHI TAX ON LUXURIES ACT, 1996
Act no. 10 of 19961996Repealed 1 July 2017Delhi (State Act)
This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(iii); it may still apply to matters that began before then.
28. Bill or cash memorandum to be issued to customer A registered 1[proprietor] shall issue to the customer or customers a bill or cash memorandum serially numbered, signed and dated by him or his servant, manager or agent and showing therein such other particulars as may be prescribed. He shall keep a counterfoil or duplicate of such bill or cash memorandum duly signed and dated, and preserve it for a period of not less than five years from the date of the transaction.