Section 2 in The Uttarakhand Tax on Entry of Goods Into Local Areas (Amendment) Act, 2016
2. Amendment of Section 2.
- In Section 2 of the Uttarakhand Tax on Entry of Goods Into Local Areas Act, 2008 (hereinafter referred to as the "Principal Act"), after existing sub-clause (ix) of clause (b) of sub-section (1) the following new sub-clause shall be added; namely -"2. Definitions. - (1)(6)(x) A transporter/courier/delivery agent/agent/goods carrier and any other person (importer), who intends to bring such goods, whether on his own Current Central Legislation/Lucknow Law Times 20-7-2016/25-7-2016 236 account or on behalf of any other person, into the State from outside the State or outside the country, in connection otherwise of business or for personal use, through online purchase or e-commerce.".
