Doubt about section 206c (1d)

Sir/Madam, Please clarify if an assessee makes sales in cash in a day through petty cash memo less than Rs. 20,000/- each and total aggregate sales of a day becomes more than Rs. 2,00,000/- . In cash memo he simply written cash sales instead of specific name of the buyer. Whether section 206C (1D) will be applicable in such type of case or is it mandatory to give the name of the buyer in cash memo. Whether only name may be sufficient or complete address to be written in cash sales. No account of specific buyer is required then how it is possible to add the sales of a specific buyer of the month or of the year. Please clarify the situation in such type of cases.