Section 23(2) in Uttar Pradesh Value Added Tax Act, 2008
(2)Where (i)the amount of tax charged in tax invoice or sale invoice, as the case may be, exceeds the amount of tax payable; or(ii)the amount of tax payable in respect of a sale exceeds the amount of tax charged in a tax invoice or a sale invoice, as the case may be, or(iii)a tax invoice or sale invoice has been issued by the selling dealer to the purchasing dealer in respect of any goods but such goods or any part of such goods is returned or rejected by such purchasing dealer, debit note and credit note, of the amount of tax involved in each case, shall be issued in accordance with provisions of sub-sections (14), (15) and (16) of section 21.
