(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 Chief Commissioner may, by notification in the Official Gazette, prescribe the particulars to be contained in any such cash memorandum.
(3) The Chief Commissioner may, by notification in the Official Gazette, exempt specified areas, classes of dealers or producers, or classes of drugs from the operation of this section.