Section 59(8) in Uttaranchal Value Added Tax Act, 2005
(8)Where a dealer purchases or receives or disposes of manufactured goods in more than one of the following ways:(a)makes sale of taxable goods inside the State; or(b)dispatches taxable goods to other dealers for sale inside the State; or(c)makes sale of taxable goods in the course of inter-State trade or commerce; or(d)makes sale of goods in the course of export outside the territory of India; or(e)dispatches taxable goods outside the State otherwise than by way of sale, shall keep separate account of sales or dispatches and also purchases and receipts of goods for such purposes separately as far as possible.
