32. Tax Invoice.—

(1) A Tax Invoice must bear the printed serial number, it is to be used, for like, "ORIGINAL - BUYER'S COPY", "DUPLICATE - TRANSPORTER'S COPY" and "TRIPLICATE - SELLER'S COPY".

(2) The original copy of the Tax Invoice shall bear the words "VALID FOR INPUT TAX" and the original copy shall only be valid to set up a claim of input tax credit.

(3) The duplicate and triplicate copy of a Tax Invoice shall bear the words, " THIS COPY DOES NOT ENTITLE THE HOLDER A TAX CREDIT ".

(4) A Tax Invoice shall contain a certificate/declaration as follows, namely :-

"I/We hereby certify that my/our registration certificate under the Assam Value Added Tax Act, 2003 is in force on the date on which the sale of the goods specified in this tax invoice is made by me/us and that the transaction of sale covered by this tax invoice has been effected by me/us.

(5) A Tax Invoice shall contain value of goods with break-up according to rate of tax applicable. A specimen of tax invoice is available in Form-46, which a dealer at his convenience, may use for this purpose.

(6) The different copies of a Tax Invoice must be in different colours for easy identification of the original copy. The Government may, by notification, give direction as to the colour in which the original copy of the tax invoice has to be printed.

(7) Every purchasing dealer registered under the Act, shall inform his registration number to the selling dealer.

(8) Where the original tax invoice, issued by the registered selling dealer, is lost or destroyed, the selling dealer may, on an undertaking given by the purchasing dealer, provide a copy clearly marked as a 'duplicate' and shall furnish a copy of such undertaking alongwith his return for the tax period in which such 'duplicate' tax invoice has been issued. Such duplicate invoice shall bear the following declaration recorded in red ink and signed by the selling dealer or his declared manager, as the case may be:-

"I, hereby declare that this is the duplicate tax invoice of tax invoice No. ....... issued on dated...... and issued to M/s ...................... having registration No. ..........

.

Signature

.

Status .......... "

(9) The purchasing dealer shall apply to the Prescribed Authority for allowing his claim if input tax credit in respect of such invoice and shall attach along with such an application, a duplicate copy of the tax invoice issued by the selling dealer and the copy of indemnity bond for the amount equal to the amount of input tax claimed under such invoice.

(10) On receipt of such application, the Prescribed Authority shall cross-check the transaction and after satisfying about the genuineness of the transaction shall allow the claim by an order passed in this regard.

(11) The purchasing dealer shall avail the input tax credit only after receipt of the order from the Prescribed Authority.

(12) Where a dealer registered under this Act is also registered under the Central Excise Act, 1944 (Act No. 1 of 1944) and issues an invoice for removal of goods containing the particulars as specified in section 56 and as prescribed in these rules, it shall be treated as tax invoice.