In exercise of the powers conferred under sub-section (3) of Section 60 of the Uttaranchal Value Added Tax Act, 2005 (Act No.27 of 2005) read with Section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No.1 of 1904), (as applicable in the State of Uttaranchal), the Government is pleased to Order that with effect from the date of publication of this notification every registered dealer making a sale to a person or any other dealer, shall issue to the purchaser, in respect of every sale of goods on which tax has been charged, and in case of goods exempt from tax, in respect of every sale exceeding Rupees Fifty in any one transaction, a Sale Invoice subject to the condition that if the purchaser demands a sale invoice in respect of any such sale, the dealer shall issue the purchaser of Sale Invoice, irrespective of the amount of sale.