Section 59(1) in Uttaranchal Value Added Tax Act, 2005
(1)Every dealer or a person registered or liable to be registered under this Act, or liable to pay tax under this Act, including a dealer covered under sub-section (1) and (2) of Section 7 of this Act, shall keep and maintain a true and correct account showing the value of goods purchased, manufactured or sold or supplied by him and such other records as may be prescribed under this Act or the Rules made or Notifications issued thereunder:Provided that this sub-section shall not apply to such dealers as are not liable to taxation under this Act.
