Section 6(3)(d) in Uttaranchal Value Added Tax Act, 2005
(d)use as [raw material and consumables] [Substituted for 'raw material' vide Notification No. 1314/XXXVI(4)/2008, date 31-3-08.] in manufacturing or processing of goods (other than those specified in Schedule I or Schedule III) and containers or other packing materials used for packing of such manufactured goods, for sale or resale within the State or in the course of inter-State trade or commerce;