Cash memorandum to be given of certain sales

(1) Every dealer or producer when selling any drug for cash shall, if the amount of the purchase is five rupees or more, in all cases, and, if the amount of the purchase is less than five rupees, when so requested by the purchaser, give to the purchaser a cash memorandum containing particulars of the transaction.

(2) The State Government may, by notification, prescribe the particulars to be contained in any such memorandum.

(3) The State Government may, by notification, exempt specified areas, classes of dealers or producers or classes of drugs from the operation of this section.