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[Cites 0, Cited by 0] [Section 60] [Entire Act]

State of Uttarakhand - Subsection

Section 60(1) in Uttaranchal Value Added Tax Act, 2005

(1)Every registered dealer making a sale to any person or a dealer, whether registered or not, shall provide that purchaser for every sale with a Sale Invoice containing such particulars as specified in sub-section (2), and retain a copy thereof. The amount of tax charged on sales of goods shall be shown separately:Provided that if an invoice has been issued under the provisions of Central Excise Tariff Act, 1985, it shall be deemed to be a Sale invoice if it contains the particulars specified in sub-section (2).