55.  Particulars to be mentioned in a retail invoice (1) A retail invoice ,shall be issued from duly bound invoice or cash memo book, except when the invoices are prepared on computer or any other electronic or mechanical device. It shall be a t least in duplicate. (2) The first copy of a retail invoice shall be issued to the purchaser of goods. The last copy shall be retained by the selling person. (3) A retail invoice shall carry the following details :-     (a) a consecutive serial number, printed by a mechanical or electronic process.     (b) ahe date of issue.     (c) the name, address and registration number of the selling person.     (d) full description of the goods.     (e) the quantity of the goods.     (f) the value of the goods per unit.     (g) the total value.     (h) signature of proprietor or partner or director or /authorized agent. (4) A retail invoice for interstate sale and exports out  of the country shall carry the following details in addition to the details mentioned in sub-rule (3), namely :-     (a) the name , address and registration number of the purchaser,     (b) the rate and amount of tax charged in respect of taxable goods;     (c) serial number of Form VAT-36 ; and     (d) mode of transportation and details thereof.