Section 59(10)(b) in Uttaranchal Value Added Tax Act, 2005
(b)such dealer shall issue a sale invoice or as the case may be the challan in original to the purchaser or the consignee person and the first copy of invoice in case of sale and the original copy of the challan in case of consignment shall accompany the goods,during the journey of goods and the second copy of the invoice in case of sale and the duplicate of the challan in case of consignment shall be preserved by the dealer as part of his accounts.