Section 15(4) in Uttaranchal Value Added Tax Act, 2005
(4)Notwithstanding anything contained in this Section, the following class of dealers shall be liable for registration irrespective of their turnover at the commencement of their business in the State-(a)every casual dealer,(b)every dealer registered under the Central Sales Tax Act,1956, within the State,(c)every dealer residing outside the State but carrying on business within the State,(d)every dealer in liquor including beer,(e)every commission agent, broker, del credre agent, auctioneer or any other mercantile agent by whatever name called, who carries on the business of buying, selling supplying or distributing goods on behalf of his principal.
