Rule 44 - Issue of Duplicate Tax Invoice (Section 50) - Delhi Value Added Tax Rules, 2005

44. Issue of Duplicate Tax Invoice (Section 50) (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 1 [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. ---------------------------------- 1. Substituted vide Notification No.F.3(15)/Fin.(Rev-I)/2012-13/dsVI/264 Dated 30/03/2013. Before it was read as twenty five