Issuing Sale Bill Addressed to "Cash"

This query is : Resolved

RISIS (Querist)
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12 March 2010 Very recently I have purchased some computer related items from big shops of Kolkata, what is strange to me that they are simply ignoring the name of customer where they are writing "Cash".
1. Is it proper as per rule of Vat to issue one sale bill without mentioning any name of Customer?
2. Why customer will pay tax if it is not addressed to him ? In short why I will bear tax where my name is not mentioned?

Vishnu Saboo

Vishnu Saboo (Expert)
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13 March 2010 in case of retail shop (dosen't matter shop is spread on big land), the tax is beared by end user, as he have no option for VAT Input credit,so if they are selling the goods in cash, i belive there must be no problem at all,whether he is mentioning the name of customer or not.however, he should raise the tax invoice and not the cash memo.