Section 76(4)(b) in Uttaranchal Value Added Tax Act, 2005
(b)dealers owning new units whose date of starting production falls before the date of commencement of this Act and dealers owning such units as have under taken expansion or diversification or modernization or backward integration before the date of commencement of this Act, may apply for grant of eligibility certificate under the provisions of Section 4- A of the Uttaranchal (the Uttar Pradesh Trade Tax Act, 1948) Adaptation and Modification Order, 2002 within the time prescribed under that Act before the prescribed authority under this Act.