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.