Section 22(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)In respect of all taxable goods, except non-vat goods, in the circumstances mentioned below, every registered dealer except a dealer who opts for payment of composition money under section 6, where such dealer is liable for payment of tax on sale of any such goods, shall, while making sale of the goods, issue to the purchaser, tax invoice containing such particulars as may be prescribed including name and complete address and Taxpayer's Identification Number, if any, of the person purchasing the goods, and shall charge separately on such tax invoice the amount of tax payable by him, where such goods are sold to -(i)a registered dealer; or(ii)an official or personnel of any foreign diplomatic mission or consulate in India; or(iii)the United Nations or any other similar International body, entitled to privileges under any convention to which India is a party or under any other law for the time being in force; or(iv)any consulate or diplomatic agent of any mission, the United Nations or other body referred to in clause (ii) or clause (iii); or(v)any developer or co-developer of any Special Economic Zone, for use or consumption in the authorized operations:
