Section 61

The Minister may make regulations to prescribe and regulate-the procedure for application and issue of licences to taxable persons;

the determination of sale value and fixing of the price of taxable goods;

the manner of assessment of State sales tax;

the form and contents of invoices required to be issued by any taxable person;

the manner and mode of keeping such records required to be kept b any taxable person;

the manner of generating, producing and storing documents required under this Enactment by means of computers and transmitting thereof by means of electronic data intercharge;

the place at which the State sales tax is to be paid and collected;

the forms to be used under and for the purposes connected with this

Enactment;

anything required or permitted in this Enactment to be prescribed or regulated;