DELIVERY NOTE : DOUBT

Devendra (Chartered Accountant) (4775 Points)

21 October 2010  

Yesterday my friend a purchased an iron from an electronic shop. The shopkeeper gave him a delivery note as bill to him. Whether delivery note is allowed as a bill? Is it compulsory to issue a tax invoice in such case? (The delivery note did not bear the VAT TIN No. of the dealer.) The cost of the iron was Rs. 700. And what is the correct procedure?



Thank You,
Regards
Devendra