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The law requires that a proper receipt should be given for every purchase. It is a common sight amongst us including Urban and so called "educated buyers" plainly accepting goods without any reciepts or seem to be too much in a hurry to bother for the reciept. It is also quite common that if any of us demands a reciept and bill, the shopkeeper straight away says he will have to add sales tax and so we all succumb down and accept goods without receipt.

We think that we benefit, but look deeper into the implications, and it turns out that ultimately it is we, the consumers, who end up paying a �higher� price than the amount of sales tax we think we have �saved�.

When we purchase an item without receipt and then find that it is defective, the law allows us the remedy of seeking redressal, but we cannot seek redressal if there is no proof of sale in the form of a receipt and bill.

A little research revealed some disturbing facts - most shopkeepers allege that the sales tax inspectors harass them, and demand bribes, and that it is those officials rather than the sales persons, who are the real culprits. The department cannot be unaware of this state of affairs. Who is going to tackle this pervasive corruption in sales tax collection?

We all complain of corruption but don�t we also promote it by becoming accessories to malpractices like sales tax evasion (and in the process also become vulnerable to defective or dangerous goods for which we may not be able to obtain remedies)?

Sometimes, very reluctantly, the store will give you a �receipt� in the form of a business card with the price scribbled on the back, or a plain strap of paper on which the sale is scribbled (illegibly, so that you cannot even make out what is written). This is not acceptable as proof of purchase.

If more buyers insisted on a proper receipt, perhaps we could make a difference. The next time you purchase some goods, keep this in mind. And see what you can do, to help counter malpractices.

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