70CSales tax to be specified in invoice

70C Sales tax to be specified in invoice

(1) In the case of a sale of goods by wholesale by a taxpayer by reason whereof he becomes liable to pay sales tax, the taxpayer shall state upon the invoice delivered by him to the purchaser in respect of the transaction the amount of sales tax payable in respect thereof.

Penalty: $2,000.

(2) Notwithstanding anything contained in section 70, the taxpayer shall have the same right to recover from the purchaser the amount of the sales tax payable by him and stated upon the invoice as he has to recover the price or other payment for or in respect of the goods.