Section 59(9) in Uttaranchal Value Added Tax Act, 2005
(9)Every dealer liable to pay tax shall prepare an inventory of goods purchased from inside the State or imported from outside the State along with their purchase value as given below:(a)goods held in the opening stock on the date on which the dealer becomes liable to pay tax;(b)goods held in the closing stock on the last date of each financial year;(c)goods held in opening stock on the first date of the assessment year in which the dealer applies for cancellation of registration under subsection (1) of Section 18;(d)goods held in stock at the time of discontinuance of business:Provided that if the dealer manufactures any goods and holds any manufactured or semi-manufactured goods in stock, he shall also prepare inventory of goods and record estimated purchase value of goods used in manufactured or semi-manufactured goods as constituent and estimated purchase value of goods used in the manufacture of such goods as fuel or consumable stores or lubricants or packing material.
