Section 21(10) in Uttar Pradesh Value Added Tax Act, 2008
(10)Where a dealer disposes of taxable goods in more than one of the following ways:(i)makes sale of goods inside the State; or(ii)consigns goods to other dealers for sale inside the State; or(iii)makes sale of goods in the course of inter-state trade or commerce; or(iv)makes sale of goods in the course of the export of the goods out of or in the course of the import of the goods into, the territory of India; or(v)consigns goods outside the State otherwise than as a result of sale, shall, as far as possible, keep separate account of purchase, sale, receipt and dispatch of goods for each such purpose.
