E-TRIP-- IN CASE OF SALE OF YARN ON RETAIL INVOICE.

                                                          CLARIFICATION

In continuation of my orders dated 17th July 2013 under rule 2(hh) for the purpose of rule 64-A of PVAT Act rules 2005 read with section 3A of PVAT Act, 2005. It is hereby clarified that in case yarn is being sold on retail invoice, the TIN of the consignee will be non mandatory. Further in such case the detailed address of the consignee will be non- mandatory and feeding the broad location of the premises of consignee will be sufficient.


                                                                                               (Anurag Verma). IAS
                                                                              Excise and taxation Commissioner, (Punjab)