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[Cites 0, Cited by 0] [Section 4(8)] [Section 4] [Entire Act]

State of Uttarakhand - Subsection

Section 4(8)(d) in Uttaranchal Value Added Tax Act, 2005

(d)Where a dealer in whose favour a Recognition Certificate has been granted under clause (b) has purchased the goods after payment of tax at concessional rate or, as the case may be, without payment of tax under this sub-section and A[the Goods] manufactured out of such goods or after packing such with manufactured goods with such packing material are sold or disposed of otherwise than by way of sale in the state or in the course of inter-State trade or commerce or in the course of export, such dealer shall be liable to pay B[.......] an amount equal to the difference between the amount of tax on the sale or purchase of such goods payable under this sub -Section and the amount of tax payable under any other provisions of this Act.