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[Cites 0, Cited by 0] [Section 4(7)] [Section 4] [Entire Act]

State of Uttarakhand - Subsection

Section 4(7)(e) in Uttaranchal Value Added Tax Act, 2005

(e)[Where a dealer in whose favour a Recognition Certificate has been granted under Clause (b) has purchased the goods or after packing such manufactured goods with such packing material after payment of tax at concessional rate or, as the case may be, without payment of tax under this sub-section and the Goods manufactured out of such raw material procured or after packing such manufactured goods with such packing material are sold or disposed of other than by way of sale in the State or in the course of inter-State trade or commerce or in the course of export outside Indian territory such dealer shall be liable to pay an amount equal to 2 percent of the amount of stock transfer or other such transactions.] [Substituted vide Notification No. 22/XXXVI(3)/2010/76(1)/2009, dated 07-01-2010.]