Section 45 in Uttarakhand Value Added Tax Rules, 2005
45. Documentation of Sales.
(1)Every registered dealer making a sale to a person or a dealer, whether registered or not, shall provide the purchaser a sale invoice in respect of the sales, as per the provisions of Section 60 of the Act.(2)Such dealer shall keep details of sales in Form XXVIII, separately for -(i)sale of goods in the course of inter-State trade and commerce;(ii)sale of goods in the course of export outside the territory of India ;(iii)transfer of goods outside the State other than by way of sale;(iv)sale within the State of the Special Category Goods specified in Schedule III of the Act, on which tax is charged;(v)sale within the State of the goods other than Special Category Goods specified in Schedule III of the Act on which tax is charged;(vi)sale within the State of other goods.
